Self Assessment forms are used to report income, calculate taxes and claim reliefs. All those completing a tax return must complete the main form, SA100. Depending on your sources of income, you may also need to complete supplementary Self Assessment forms to provide additional details.
Supplementary Self Assessment Forms Explained
SA101: Additional Information
This form covers less common types of income, such as:
- Compensation payments.
- Certain types of benefits.
- Royalties.
Use this form if your income doesn’t fit into the other categories.
SA102: Income from Employment
Use this form if you earn income as an employee or director. Include:
- Details of your salary.
- Benefits in Kind (company car, etc).
- Any tax already deducted through PAYE.
You will need a separate SA102 for each job or directorship.
SA103 (S/F): Self Employment Income
Use this form if you are self-employed. Include:
- Your business income.
- Business expenses.
- Any losses carried forward.
There are two versions of this form: SA103S for simplified returns and SA103F for full accounts.
SA104 (S/F): Partnership Income
Use this form if you are a partner in a business. Include:
- Your share of the partnership’s income.
- Any partnership losses.
Similar to SA103, there are also two versions: SA104S and SA104F.
SA105: Property Income
Use this form if you are letting property. Include:
- Income from renting our residential or commercial properties.
- Profits from furnished holiday lettings.
Remember to deduct Allowable Expenses, such as maintenance and repairs.
SA106: Foreign Income
Use this form id you earn income from overseas. Include:
- Foreign employment or self-employment income.
- Overseas rental income.
- Dividends or interest from abroad.
You can also claim foreign tax credit if you have already paid tax on this income overseas.
SA108: Capital Gains
Use this form if you have sold assets like property or shares. Include:
- Profits from the sale.
- Allowable deductions, such as costs of improvement.
Capital Gains may be subject to additional tax.
SA109: Non-UK Residence
Use this form if you are not a UK resident or have dual residency. Use it to:
- Declare your tax residence status.
- Claim allowances as a non-UK resident.
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