Use supplementary pages SA106 to record foreign income and gains on your SA100 Tax Return.
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Ref: SA106
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Ref: SA106 Notes
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Use the SA106 supplementary pages when filing your SA100 Tax Return to:
declare foreign income and gains
claim foreign tax credit relief
HS204: Limit on Income Tax reliefs
HS261: Foreign Tax Credit Relief: Capital Gains
HS262: Income and benefits from transfers of assets abroad and income from Non-Resident Trusts
Use supplementary pages SA106 to record foreign income and gains on your SA100 Tax Return.
PDF, 392 KB, 6 pages
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PDF, 435 KB, 6 pages
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PDF, 847 KB, 17 pages
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version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
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Ref: SA106
PDF, 403 KB, 6 pages
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Ref: SA106 Notes
PDF, 799 KB, 16 pages
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Use the SA106 supplementary pages when filing your SA100 Tax Return to:
declare foreign income and gains
claim foreign tax credit relief
HS204: Limit on Income Tax reliefs
HS261: Foreign Tax Credit Relief: Capital Gains
HS262: Income and benefits from transfers of assets abroad and income from Non-Resident Trusts
