The short version: SA106 is the foreign income supplementary form. You use it to report income from overseas, including foreign employment, rental property abroad, and gains from selling overseas assets.
When do you need it?
If you’re a UK tax resident with income from abroad that you need to declare. This could be foreign salary, overseas rental income, dividends from foreign companies, or capital gains on assets held outside the UK.
What about double taxation?
You can claim Foreign Tax Credit Relief on the SA106 if you’ve already paid tax in another country on the same income.
Deadlines
Paper filing by 31st October, online by 31st January. Online is easier for foreign income because the calculations can get complex.
Got foreign income to report? Let us make sure you’re not paying tax twice.
