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Self Assessment: Foreign (SA106)

Use supplementary pages SA106 to record foreign income and gains on your SA100 Tax Return.

Updates to this page

From:
HM Revenue & Customs
Published:
23 April 2014
Last updated:
6 April 2026
Show all updates

  1. The Self Assessment (foreign) form and notes for the tax year 2025 to 2026 have been added and the 2021 to 2022 versions have been removed.

  2. The Self Assessment (foreign) form and notes for the tax year 2024 to 2025 have been added.

  3. The Self Assessment (foreign) form and notes for the tax year 2023 to 2024 have been added.

  4. The form and notes have been added for tax year 2022 to 2023, and the 2019 versions have been removed.

  5. The SA106 form and notes have been updated for tax year 2021 to 2022. Versions of the form from 2018 have been removed.

  6. The Foreign (SA106) form and notes have been added for tax year 2020 to 2021.

  7. The Foreign (SA106) form and notes have been added for tax year 2019 to 2020.

  8. The Foreign (SA106) form and notes have been added for tax year 2018 to 2019.

  9. The form and notes have been added for tax year 2017 to 2018.

  10. The form and notes have been added for tax year 2016 to 2017.

  11. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  12. The 2015 to 2016 form has been added to this page.

  13. Added translation

Documents

Foreign (2026)

PDF, 531 KB, 8 pages

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Foreign notes (2026)

PDF, 803 KB, 24 pages

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Foreign (2025)

PDF, 673 KB, 6 pages

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Foreign notes (2025)

PDF, 736 KB, 18 pages

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Foreign (2024)

PDF, 748 KB, 6 pages

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Foreign notes (2024)

PDF, 786 KB, 18 pages

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Foreign (2023)

PDF, 392 KB, 6 pages

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Foreign notes (2023)

PDF, 868 KB, 18 pages

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

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

HS260: Overlap

HS261: Foreign Tax Credit Relief: Capital Gains

HS262: Income and benefits from transfers of assets abroad and income from Non-Resident Trusts

HS263: Calculating foreign tax credit relief on income

HS264: Remittance basis

HS321: Gains on Foreign Life Insurance Policies

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