SA101 Additional Information Form Overview

SA101 Additional Information Form

HMRC have moved some of the less common types of income and tax relief onto the SA101 Additional information pages. You can complete the SA101 section within Andica Self Assessment software for individual tax payers returns. While you are within the 'What makes up your Tax Return' screen, select the check-box for Question 9 'Other supplementary pages' and select option a) for 'Additional Information - SA101'. The form includes:

Interest from Government stocks gilt edged and other UK securities and accrued income profits.

Accrued income securities include all interest-bearing securities, including permanent interest-bearing shares in a building society (PIBS), Government loan stock and company loan stock, but not shares in a company or National Savings & Investments certificates.

Life insurance gains.

If you have received a chargeable event certificate from a UK insurance company, a UK friendly society, trustees of a trust you have set up or contributed to, chargeable event gain made in connection with a life insurance policy, capital redemption policy or life annuity.

Stock dividends, non-qualifying distributions and loans written off.

Stock dividend is an offer of shares instead of receiving a cash dividend. A non-qualifying distribution is a bonus issue of securities or redeemable shares (unless the issue gives rise to a qualifying distribution, which would be included in the dividends boxes on your Tax Return), or the paying on of such a bonus issue from a company that received it.

Business receipts taxed as income of an earlier year.

Post-cessation or other business receipts, that is, received after your business has ceased, to be taxed as income of an earlier year.

Share schemes and employment lump sums, compensation and deductions.

Exercise of share options or on shares you get free or cheaply because of your employment or other events occurring in respect of employment-related securities. Where your employer has deducted tax under PAYE in connection with your acquisition of employment-related securities you should be told of the taxable amount and any tax deducted

Tax reliefs on:

Subscriptions for Venture Capital Trust shares
Subscriptions for shares under the Enterprise Investment Scheme
Community Investment Tax relief
Annuities and annual payments made
Qualifying loan interest payable in the year
Post-cessation expenses and certain other losses
Maintenance payments
Payments to a trade union etc. for death benefits
Relief claimed for employer’s compulsory widow’s, widower’s or orphan’s benefit scheme – (max £20)
Relief claimed on a qualifying distribution on the redemption of bonus shares or securities.

Age related married couple's allowance.

Married couple's allowance can only be claimed if either you or your spouse or civil partner (following the introduction of the Civil Partnership Act 2004) were born before 6 April 1935, and:
• You are a married man or married woman who married before 5 December 2005, or
• You are a married man, married woman or civil partner who married or formed a civil partnership on or after 5 December 2005.

Special rules if you married or formed a civil partnership in the year ended 5 April 2013

If you married or formed a civil partnership during the year ended 5 April 2013, you can claim 1/12 of the Married Couple’s Allowance for each tax month (or part of a tax month) of your marriage or civil partnership (the tax month runs from 6th of one month to 5th of the next).

You can use SA101 notes to assist with information on how to complete the 'Additional Information' form.

Andica Self Assessment Tax Returns Software for Individual tax payers provides features for completion of SA101 'Additional Information' form along with SA100 Main tax return and all other supplementary forms.



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