The Tax Reliefs and Student Loan sections carry the SA100’s claims and charges. Everything here feeds the live calculation the moment it is entered, so you can see exactly what each claim is worth.
Tax reliefs
The page is grouped by relief: pension contributions, charitable giving, Blind Person’s Allowance, the High Income Child Benefit Charge and Marriage Allowance.
- Pension contributions — enter relief-at-source payments gross (as the form asks); the calculation extends the basic-rate band and protects the Personal Allowance taper accordingly. Retirement annuity and overseas scheme payments are deducted from income.
- Gift Aid — enter what the client actually paid; the gross-up and band extension happen in the calculation. You can see the effect in the band breakdown: the basic-rate band grows by the grossed-up gift.
- Marriage Allowance — tick whether the client is receiving from or transferring to their partner; the £252 reduction (or reduced allowance) is applied automatically. The transfer boxes (spouse’s name, NINO, date of birth and marriage date) are filed together, so complete all of them for a transfer. The calculation notes when the client’s income makes them ineligible.
- High Income Child Benefit Charge — enter the Child Benefit received and number of children; the charge is calculated from adjusted net income (1% per £200 over £60,000, fully clawed back at £80,000). A transition-profit slice from basis period reform is left out of that income, as HMRC leaves it out.
- Blind Person’s Allowance — tick registered blind and the allowance is added; any surplus can be transferred to a spouse and the calculation says when there is one.
- Winter Fuel Payment — this one sits in Personal Details, not here: enter the payment received (HMRC accepts £100 to £310) and the calculation charges it back in full where the client’s income is over £35,000.
Student and postgraduate loans
Tick the notification box, pick the plan type, and enter anything already repaid through PAYE — the calculation works out the Self Assessment repayment from total income (unearned income counts once it exceeds £2,000) and nets off the PAYE deductions. HMRC requires the tick together with the plan type and any deducted amount, and the hint under the tick says so.
Finishing your return
The Finishing Your Return section carries the SA100’s closing boxes, grouped as on the form — refunds and tax code, repayment bank details, the tax adviser’s details, other information (including the provisional-figures indicator), and signing on behalf of someone else. Repayment bank details are all-or-nothing: HMRC expects the bank name, account holder, sort code and account number together, not one without the others, and the hint under the first box says so. The declaration itself is confirmed on the Submission screen at filing time, so nothing here blocks day-to-day data entry.
