The SA110 is the Tax calculation summary page of the SA100 tax return. It carries the result of the tax calculation: the Income Tax and Capital Gains Tax due, student loan repayments, Class 2 and Class 4 National Insurance, tax underpaid or overpaid through PAYE, and any claim to reduce payments on account.
Who completes it
Someone who files a paper SA100 and works out their own tax fills in the SA110 from the calculation working sheet. Anyone who files online, or who leaves HMRC to calculate the tax on a paper return, does not fill in the figures by hand: the filing software sends them as part of the return, and the page simply shows what was sent.
What it asks for
- The tax due: total Income Tax and Class 4 National Insurance, Capital Gains Tax, student and postgraduate loan repayments and Class 2 National Insurance.
- Tax already dealt with elsewhere: tax underpaid from an earlier year that is being collected through the PAYE code, and tax that will be collected through next year’s code.
- Payments on account: a claim to reduce the payments on account for the next year and the reason for it.
- Adjustments to the tax due for the year and, where a repayment is due, the amount.
The SA110 is the summary of the return, not the calculation itself. The step-by-step working is the SA302.
In Tax Optimiser
Nothing is entered on an SA110 by hand. The Calculation section works the tax out live as the return is entered, and the figures are sent to HMRC with the return. Download full SA100 return PDF includes the completed SA110 page alongside the SA100 and every supplementary page, so the client sees the whole return as HMRC receives it.
Read more: reading the Self Assessment calculation.
