SA106 Foreign Form

Who should complete SA106 Foreign tax returns form

You can use Foreign form SA106 to account for foreign income and gains you have received from your investments overseas. To use the SA106 Foreign form 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 5 - Foreign. Complete the Foreign sections if during the tax year you:

• have received foreign savings income such as interest, dividends, pensions and social security benefits and income received by an overseas trusts; company or other person abroad. If your only foreign income was taxed foreign dividends up to £300, you may account for them in Other income box 5 SA100 Tax Return.
• have received foreign property income.
• are claiming remittance basis, unremittable income and the claim to foreign tax credit relief.
• are claiming foreign tax credit relief on income and capital gains included elsewhere on your Tax Return and for returning other overseas income and offshore funds gains, including gains on life insurance policies.

The following items should not be included on the SA106 Foreign section but on the relevant pages of your Tax Return instead:

• foreign income earned by your business or partnership goes on the SA103F Self-employment Full forms or SA104F Partnership Full forms.
• any taxable capital gains arising from the disposal of overseas assets goes on the SA108 Capital Gains Summary form.
• foreign employment income goes onto either the SA102 Employment forms or SA101 Additional information form, depending on your circumstance. You may need to check this with the HMRC.

You can use SA106 notes to assist with information on how to complete the Foreign form.

Andica Self Assessment Tax Returns Software for Individual tax payers provides features for completion of SA106 Foreign income forms along with SA100 Main tax return and all other supplementary forms.