The short version: SA101 is a supplementary form for less common types of income and tax reliefs. You attach it to your main SA100 if you need to declare things like gilt interest, foreign tax credit, or investment scheme reliefs.
When would you use it?
If you earned interest from UK government bonds (gilts), want to claim relief for tax paid in another country, invested in VCT, SEIS, or EIS schemes and want to claim the relief, or have other unusual items that don’t fit on the main form.
Do you need it if you file online?
No. The online system includes all the relevant sections. SA101 is only relevant if you’re filing by paper.
Got complex income or investments to declare? We can make sure everything’s reported correctly.
