Form detail
HMRC Form SA106
Self Assessment: Foreign (SA106)
Country
United Kingdom
Revision year
2024
Methods
paper, efile
Updated
2026-05-20
Self Assessment: Foreign (SA106)
Supplementary pages to the Self Assessment tax return (SA100) used to report foreign income, claim Foreign Tax Credit Relief, and (for non-domiciled individuals) operate the remittance basis where still available.
Who must file: UK-resident taxpayers with foreign income (interest, dividends, pensions, employment, property, capital gains), including those claiming Foreign Tax Credit Relief or, where applicable, the remittance basis for non-domiciled individuals.
Practical overview
From 6 April 2025, the non-dom remittance basis has been replaced by a new four-year foreign income and gains (FIG) regime for new arrivals, with transitional rules for existing non-doms. Foreign Tax Credit Relief requires the foreign tax to be unavoidable and effectively suffered, and is capped at the UK tax on the same income. Currency translation and treaty-rate claims (using HS304) are the most common error areas.
Practical steps
- Inventory all foreign income streams by country and category.
- Translate to GBP using HMRC's exchange rates or an acceptable rate consistently applied.
- Claim Foreign Tax Credit Relief or the new four-year FIG regime as applicable.
- Check treaty rates and consider Help Sheet HS304 if claiming reduced treaty withholding.
- Submit SA106 with the SA100 by the applicable Self Assessment deadline.
Due-date notes
Paper return deadline.
Timing: 31 October following the end of the tax year
Online return deadline.
Timing: 31 January following the end of the tax year
Penalty snapshot
Initial £100 late-filing penalty under FA 2009 Schedule 55, with daily, 6-month, and 12-month penalties for continued failure; additional penalties for offshore non-compliance under FA 2008 Schedule 36.
Related forms
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- FormHMRC SA100
Cited by
- FormHMRC SA105
Primary sources
- Self Assessment: Foreign (SA106) - GOV.UKVerified 2026-05-20
- Tax on foreign income - GOV.UKVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.