Beyond the employment, self-employment and property pages, the return’s other supplementary pages each have their own entry in the section picker and their own article in this guide. As everywhere else, every box carries its HMRC reference badge, saves as you leave it, and feeds the live calculation immediately.
The pages
- Partnership (SA104) — the client’s share of each partnership’s profit, losses, other income and tax, on the short or full statement; Class 4 and voluntary Class 2.
- Foreign (SA106) — overseas interest, dividends, pensions, property and gains, Foreign Tax Credit Relief, the remittance basis and FIG regime claims.
- Trusts and estates (SA107) — income from trusts, settlements and estates, entered net from the R185 and grossed up automatically.
- Capital gains (SA108) — disposals by asset type, losses, reliefs, non-resident CGT and the computation HMRC insists on.
- Residence, remittance basis and the FIG regime (SA109) — residence status, split-year treatment, the FIG regime, Overseas Workday Relief, the Temporary Repatriation Facility and double taxation claims.
- Additional information (SA101) — the less common income, life-insurance gains, share schemes and lump sums, other reliefs, Married Couple’s Allowance and pension savings charges.
What is not covered
Every calculation area of the SA100 is computed and files online — top-slicing relief on life-insurance gains, pension savings charges, the FIG regime, Overseas Workday Relief, the Temporary Repatriation Facility, the remittance basis, double taxation relief, non-resident CGT, and income from non-resident settlor-interested trusts and Transfer of Assets Abroad on the Foreign page (SA106 boxes 46 and 48 to 64). Each treatment was confirmed against HMRC’s own test service before it was released. Two things remain outside the product:
- the Lloyd’s underwriter (SA103L) and minister of religion (SA102M) pages are not offered
- the Foreign page holds one row per income group and one overseas property, so the same kind of foreign income from more than one country, or more than one overseas property, cannot yet be filed correctly
HMRC’s own rules, checked before you file
The pre-flight checks on the Submission section run HMRC’s own validation rules over the return exactly as it would be sent — the same rules HMRC’s gateway applies. Each broken rule is listed with the box it concerns and a Go to link to the page that fixes it, so a return is never refused by HMRC for something the screen could have told you first. The checks also flag a page that has been switched off while it still holds figures: hidden figures are still filed, so the screen asks you to show the page again or clear them. See Submitting the return.
Next: Partnership (SA104).
