- The SA106 form is used to report foreign income and gains that cannot be fully declared on the main Self Assessment return.
- You only need to submit SA106 as a separate form when filing a paper tax return, online filers complete the foreign income sections digitally.
- The SA106 allows eligible UK residents to claim Foreign Tax Credit Relief to avoid double taxation on overseas income.
If you are a UK tax resident with overseas income, the SA106 form tells HMRC exactly what you earned abroad and how much tax you may still owe. It covers foreign income and gains that cannot be fully reported on the main Self Assessment return, including overseas property, dividends, interest and pensions.
If you want this handled correctly without risking penalties or double taxation, getting help with your Self Assessment tax return can remove the guesswork and ensure everything is reported accurately.
This guide explains what the SA106 form is, who needs to complete it, when it is required, and how it fits into your Self Assessment, including how Foreign Tax Credit Relief works and when the form is not needed at all.
What is the SA106 form?
The SA106 form is a supplementary page used to report foreign income and gains as part of your UK Self Assessment. It captures overseas income that cannot be fully declared on the main return, ensuring HMRC applies the correct tax treatment.
You use the SA106 to report income earned outside the UK and to claim relief where tax has already been paid abroad. It must always be submitted together with your main return and never on its own.
Before completing the SA106, group your foreign income by country and income type, then convert each amount to pounds using the exchange rate on the date you received it. This mirrors how HMRC reviews foreign income and reduces follow-up queries, especially where Foreign Tax Credit Relief limits depend on matching UK tax to specific overseas income streams.
Who needs to complete the SA106 form?
You usually need to complete the SA106 form if you are a UK tax resident and received taxable overseas income during the tax year.
Common examples include:
- Rental income from overseas property
- Interest from foreign bank accounts
- Dividends from non-UK companies
- Overseas pensions or benefits
- Foreign tax paid on employment or other income
If you already complete a Self Assessment tax return and your income is not entirely UK-based, the SA106 is often required to make sure everything is declared correctly.
When you do not need to use the SA106
Some foreign income must be reported elsewhere, or not at all, depending on your circumstances.
You should not use the SA106 to report:
- Foreign employment income, which is normally declared through employment sections
- Foreign income earned by a business or partnership, which is reported using other supplementary pages such as the SA101 form
- Capital gains from overseas assets, which are declared separately
- Certain furnished holiday letting income, depending on your tax basis
If your overseas property income is £1,000 or less for the tax year, it may fall under the property income allowance and not need to be reported. If you are unsure how allowances apply, guidance on Self Assessment expenses can help clarify what needs declaring.
Types of foreign income reported on the SA106
The SA106 groups income by category and country so HMRC can apply the correct tax rules and reliefs.
The table below shows the most common income types reported on the SA106.
Type of foreign income | Examples | Where it is reported |
Overseas property income | Rent from non-UK property | SA106 foreign property section |
Foreign savings income | Interest from overseas banks | SA106 foreign savings section |
Foreign dividends | Shares in non-UK companies | SA106 foreign dividends section |
Overseas pensions | State or private pensions | SA106 foreign pensions section |
Foreign tax paid | Tax deducted abroad | SA106 relief sections |
All figures must be converted into pounds sterling using the exchange rate at the time the income was received. Keeping records aligned with your UK tax year dates makes reporting far simpler.
Need more help with the SA106 Form and more?
Claiming Foreign Tax Credit Relief
If tax has already been paid overseas, you may be able to reduce your UK tax bill by claiming Foreign Tax Credit Relief through the SA106.
To claim relief, you normally need to:
- Be a UK tax resident
- Have paid foreign tax in line with that country’s laws
- Ensure the relief claimed does not exceed the UK tax due on the same income
Relief is often restricted by double taxation agreements, which determine how much tax credit is allowed and whether foreign tax must be reclaimed first. Understanding how this interacts with your wider tax position is important, especially if you also claim other reliefs covered in the tax relief in the UK framework.
Filing the SA106 online vs on paper
The SA106 exists mainly for paper Self Assessment returns. If you file online, the foreign income sections are built into the digital return and you do not submit a separate SA106.
If you file by post, you must download and complete the SA106 and attach it to your main return. The official form and notes are available directly from HMRC on GOV.UK, which you will need to access to complete a paper submission.
Paper returns have an earlier deadline than online filing, so accuracy and timing matter.
How to submit the SA106 form correctly
The SA106 must always be submitted alongside your main return. It cannot be filed independently.
You can submit it by:
- Filing online, where foreign income sections are included automatically
- Filing by post, attaching the completed SA106 to your paper Self Assessment
If you are unsure which method applies to you, reviewing how to file a Self Assessment tax return can help you avoid mistakes that lead to penalties or delays.
How Sleek helps you manage SA106 and foreign income reporting
Reporting foreign income correctly is about more than filling in the right boxes. Exchange rates, relief limits and form selection all matter, and HMRC expects precision.
Sleek supports individuals with overseas income by handling their Self Assessment end to end, including SA106 reporting, relief claims and deadline management. With expert accountants and clear digital records, you can stay compliant and confident that your foreign income is declared correctly.
If you want professional support that removes uncertainty and reduces risk, Sleek helps you manage foreign income and Self Assessment properly, from start to finish.
Fill in the contact form and we will get back to you soonest.
Disclaimer: The preceding information is not legal advice. This content is aimed to provide general guidance. For more formal or legal advice, contact Sleek directly.
450,000
businesses worldwide.
from 4,100+ reviews.
satisfaction rate from
16,000 surveyed clients.
FAQs on SA106 form
What is an SA106 form?
The SA106 form is a supplementary page used as part of your Self Assessment to report foreign income and gains. It covers overseas income that cannot be fully declared on the main return, such as foreign property income, dividends, interest, and pensions. The SA106 also allows you to claim Foreign Tax Credit Relief where tax has already been paid abroad as part of your Self Assessment tax return.
Who needs to fill out SA106?
You need to complete SA106 if you are a UK tax resident and received taxable income from outside the UK during the tax year. This often applies to freelancers, contractors, landlords, and individuals with overseas investments or savings. If you are already required to file Self Assessment, foreign income usually means additional reporting through SA106 or the online equivalent within Self Assessment for freelancers.
When do I need to submit SA106?
SA106 is submitted at the same time as your main Self Assessment return. Online filers complete the foreign income sections digitally and do not submit a separate form. If you file a paper return, you must attach the completed SA106 before the paper filing deadline. Understanding the correct UK tax year dates helps ensure everything is submitted on time.
Can an accountant file SA106 for me?
Yes, an accountant can prepare and file SA106 on your behalf as part of your Self Assessment. This is especially useful if you have multiple overseas income sources, need to apply exchange rates correctly, or want to claim Foreign Tax Credit Relief accurately. Using professional support reduces errors and HMRC queries, which is why many people choose accounting services for foreign income reporting.
How long does it take to process SA106?
SA106 information is processed as part of your overall Self Assessment return. Online submissions are usually processed within a few weeks, while paper returns can take longer. Processing times vary depending on complexity and whether HMRC needs further checks, particularly where foreign tax relief claims are involved. Filing online through a correctly prepared Self Assessment tax return is usually faster.
Get help with SA106 tax return
Foreign income reporting can be complex, and mistakes can lead to penalties or double taxation. Getting expert help ensures your SA106 is completed correctly, reliefs are claimed properly, and deadlines are met. Sleek supports individuals with overseas income by managing their Self Assessment end to end, giving you confidence that everything is compliant and accurate. If you want tailored support, you can speak to a specialist through our contact us page.
Can I amend a submitted SA106 form?
Yes, you can amend SA106 details if you realise you made a mistake or missed foreign income. If you filed online, you can amend your Self Assessment, including the foreign income sections, up to 12 months after the original filing deadline. For paper returns, amendments must be submitted by post. Correcting errors promptly helps avoid penalties and ensures Foreign Tax Credit Relief is calculated accurately.
