What is SA106 form?

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The SA106 form is the Foreign pages of a UK Self Assessment tax return. You use it to tell HMRC about income and gains that come from outside the UK. The form is completed alongside your main SA100 tax return, rather than being submitted on its own.

Not everyone needs to complete SA106. It is only required if you have foreign income, overseas investments, or certain foreign tax matters that must be reported to HMRC.

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What Is the SA106 Form?

The SA106 form is an additional Self Assessment page used to report income and gains from overseas. Depending on your circumstances, this could include:

• Foreign employment income.
• Overseas pensions.
• Rental income from property outside the UK.
• Interest from foreign bank accounts.
• Dividends from overseas companies.
• Foreign trusts or estates.
• Capital gains connected with overseas assets.
• Foreign tax paid that you may be able to claim relief for.

The purpose of the form is to ensure HMRC has enough information to calculate the correct amount of UK tax and to prevent double taxation where tax has already been paid abroad.

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Who Needs to Complete SA106 HMRC?

You normally need to complete the SA106 HMRC form if you are required to file a Self Assessment tax return and you received taxable income from outside the UK during the tax year.

Common examples include:

• You own a holiday home overseas and receive rental income.
• You have savings in a foreign bank account that pay interest.
• You receive dividends from overseas shares.
• You worked abroad during the tax year.
• You receive a pension from another country.

Whether the income is taxable in the UK depends on your tax residence, domicile status, tax treaties, and several other factors. Even if no UK tax is due, the income may still need to be reported.

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What Information Goes on the SA106 Form?

The exact information depends on the type of foreign income you have, but the form may ask for:

• The country where the income came from.
• The type of foreign income.
• The amount you received.
• Any foreign tax already paid.
• Whether you are claiming Foreign Tax Credit Relief.
• Details of overseas capital gains where required.

It is important to keep records such as bank statements, dividend vouchers, rental accounts, tax certificates, and exchange rate calculations, as HMRC may ask to see evidence.

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Do I Need SA106 If I Have Foreign Bank Interest?

Possibly.

If you receive interest from an overseas bank account, it may need to be reported on the SA106 form. Whether UK tax is payable depends on your overall tax position, available allowances, and whether foreign tax has already been deducted.

Even relatively small amounts of foreign interest can sometimes create a reporting requirement, so it is worth checking before submitting your tax return.

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Do I Need SA106 for Overseas Property?

If you earn rental income from property outside the UK, you will often need to complete the SA106 form.

You will normally report:

• Rental income received.
• Allowable expenses.
• Rental profit or loss.
• Foreign tax paid on the rental income.

This is different from UK rental income, which is usually reported on the SA105 Property pages rather than SA106.

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Can I Claim Relief for Foreign Tax Paid?

In many cases, yes.

If you have already paid tax in another country, you may be able to claim Foreign Tax Credit Relief so you do not pay tax twice on the same income.

The UK has double taxation agreements with many countries, but the rules differ depending on where the income comes from and the type of income involved.

Because these rules can become quite technical, many taxpayers choose to get professional advice before completing the form.

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Is SA106 Submitted Separately?

No.

The SA106 form is submitted as part of your Self Assessment tax return together with your SA100 and any other supplementary pages you need.

For example, someone who is self-employed and also has overseas rental income may submit:

• SA100 (main tax return)
• SA103 (self-employment)
• SA106 (foreign income)

All of these forms make up one complete Self Assessment return.

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Can I Complete SA106 Online?

Yes, but it depends on your circumstances.

HMRC’s online service supports many straightforward tax returns, but some more complex foreign income situations cannot be completed using the standard HMRC online system. In those cases, you may need to use commercial tax software that supports the full range of Self Assessment supplementary pages.

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What Happens If I Forget to Include Foreign Income?

If you leave out foreign income that should have been declared, HMRC may:

• Charge additional tax.
• Apply interest.
• Charge penalties if the omission is not corrected.

If you realise you have made a mistake after submitting your return, it is usually better to correct it as soon as possible rather than waiting for HMRC to contact you.

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Where Can I Learn More About Self Assessment Forms?

If you are trying to understand how the different Self Assessment forms work together, these guides may also help:

• SA100 Form 2026: Everything You Need to Know for Your Self Assessment – explains the main Self Assessment tax return.
• SA103S or SA103F: Which Self-Employment Form Do You Need? – explains the forms used by self-employed individuals.
• What Is SA105 Form? UK Property Income and Self Assessment Explained – explains how UK rental income is reported.

These articles can help you understand which supplementary pages apply to your own circumstances before you submit your return.

Conclusion

The SA106 form is the part of a Self Assessment tax return used to report foreign income and certain overseas gains to HMRC. It only applies if you have income or tax matters connected with another country, and it works alongside your main SA100 return rather than replacing it.

Although some foreign income situations are straightforward, others involve tax treaties, foreign tax credits, exchange rates, and special reporting rules. Taking the time to complete the form correctly can help you avoid mistakes, unnecessary tax, and possible HMRC penalties. If you are unsure whether you need to complete SA106 or how to report your overseas income correctly, speaking to a qualified accountant can help ensure your tax return is accurate.

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