Personal Details
SA100 — Page 1
Document Checklist
Gather these before completing the return
Employment Income
SA100 — Pages 2–3 | Enter details from P60 (still employed) or P45 (left during year)
Benefits in Kind (P11D)
Benefits shown on a P11D are taxable but do NOT appear in gross pay on your P60. Enter the P11D "cash equivalent" value in the Benefits column.
| Employer Name | PAYE Reference | Gross Pay £ | Tax Deducted £ | Student Loan £ | P11D Benefits £ | |
|---|---|---|---|---|---|---|
| TOTALS | £0.00 | £0.00 | £0.00 | £0.00 | ||
Self-Employment Income
SA103 — Enter details for the tax year 6 April 2025 – 5 April 2026
Basis Period Reform (from 2024-25)
You are now taxed on profits arising in the tax year (6 Apr – 5 Apr), not your accounting year-end. If your accounts year-end is not 31 March or 5 April, you may need to apportion profits. Transitional overlap relief from 2023-24 may also apply.
Turnover
| Gross turnover / receipts | |
| Less: returns and allowances | |
| Net Turnover | £0.00 |
Allowable Expenses (SA103F)
| Expense Category | Box | Amount £ |
|---|---|---|
| Cost of goods bought for resale / materials | 17 | |
| Construction industry subcontractor costs | 18 | |
| Wages, salaries, other staff costs | 19 | |
| Car, van and travel expenses | 20 | |
| Rent, rates, power and insurance | 21 | |
| Repairs and maintenance of property / equipment | 22 | |
| Phone, fax, stationery and other office costs | 23 | |
| Advertising and business entertainment | 24 | |
| Interest on bank and other loans | 25 | |
| Bank charges and credit card fees | 26 | |
| Irrecoverable debts (bad debts) | 27 | |
| Accountancy, legal and professional fees | 28 | |
| Depreciation / loss on sale of assets | 29 | |
| Other business expenses | 30 | |
| Total Allowable Expenses | £0.00 | |
Capital Allowances
| Annual Investment Allowance (AIA) | |
| Writing Down Allowance — main pool (18%) | |
| Writing Down Allowance — special rate (6%) | |
| Total Capital Allowances | £0.00 |
Trading Allowance
If gross income is £1,000 or less, you may be able to use the Trading Allowance instead of deducting actual expenses. In that case, do not complete expenses above — net profit = £0.
UK Property Income
SA105
Mortgage Interest Restriction (post-2020)
Mortgage interest and finance costs are NOT deductible as an expense. Enter them separately below. You receive a 20% tax reducer instead — this is applied in the Tax Summary, not deducted from rental profit.
Rent-a-Room
If letting a furnished room in your own home, the Rent-a-Room allowance is £7,500/year (£3,750 if jointly owned). Income below this need not be declared — tick the box below instead.
Allowable Expenses (SA105 — excluding mortgage interest)
| Expense Category | Box | Amount £ |
|---|---|---|
| Letting agent fees and commissions | 24 | |
| Legal, management and professional fees | 25 | |
| Insurance (buildings, contents, rent protection) | 26 | |
| Repairs, maintenance and renovations | 27 | |
| Ground rents and service charges | 28 | |
| Council tax, utilities (vacant periods only) | 29 | |
| Other allowable property expenses | 30 | |
| Total Allowable Expenses | £0.00 | |
Finance Costs (Mortgage Interest — restricted relief)
Property losses can only be carried forward against future property profits — they cannot offset other income (e.g. employment).
Savings Income
SA100
Personal Savings Allowance (2025-26)
- Basic rate taxpayer (income up to £50,270): £1,000 tax-free interest
- Higher rate taxpayer (income £50,271–£125,140): £500 tax-free interest
- Additional rate taxpayer (income above £125,140): £0
ISA Income — Do Not Declare
Interest and dividends within a Cash ISA or Stocks & Shares ISA are entirely tax-free and should NOT be entered on this form.
Dividend Income
SA100
Dividend Allowance 2025-26: £500
The first £500 of dividend income is tax-free. Above that: 8.75% (basic rate), 33.75% (higher rate), 39.35% (additional rate).
Scrip Dividends
Dividends paid as shares (scrip dividends) are treated as income, not capital gains. Include their cash equivalent here.
Capital Gains
SA108
60-Day Residential Property Rule
Gains on UK residential property must be reported to HMRC and tax paid within 60 days of completion via HMRC's "Report and pay CGT on UK property" service — even before filing your SA return.
Reporting Threshold (2025-26)
You must complete SA108 if total disposal proceeds exceed £12,000 (4× AEA) OR if total gains exceed the Annual Exempt Amount of £3,000.
Share Identification Rules
- Same-day rule: Shares acquired and sold on the same day are matched first
- 30-day rule (Bed & Breakfast): Shares acquired within 30 days after disposal are matched next
- Section 104 pool: Remaining shares matched to average cost pool
| Description | Type | Acq. Date | Acq. Cost £ | Improvements £ | Disposal Date | Proceeds £ | Selling Costs £ | Gain / (Loss) £ | |
|---|---|---|---|---|---|---|---|---|---|
| TOTALS | £0.00 | £0.00 | £0.00 | ||||||
CGT rates shown are estimates. Final rates depend on remaining basic rate band — calculated in Tax Summary.
Foreign Income
SA106
Foreign Tax Credit Relief (FTCR)
If you have paid tax overseas on foreign income, you may be able to claim relief so you are not taxed twice. FTCR is the lesser of: (a) the foreign tax paid, or (b) the UK tax due on that income. This is applied as a reducer in the Tax Summary.
Double Tax Treaties
The UK has double tax treaties with most countries that may reduce or eliminate foreign withholding tax. Check the relevant treaty for your country of income before entering figures.
Remittance Basis
If you are non-UK domiciled and claiming the remittance basis, you only pay UK tax on foreign income brought to the UK. Tick the "Unremitted" checkbox below for income not brought to the UK. Seek professional advice — the Remittance Basis Charge (£30,000–£60,000/yr) may apply.
| Country | Income Type | Gross Income (local) | Exchange Rate | Sterling £ | Foreign Tax Paid £ | Unremitted? | |
|---|---|---|---|---|---|---|---|
| TOTALS | £0.00 | £0.00 | |||||
Reliefs and Deductions
SA100
Pension Contributions
Enter the net amount you paid (the amount that left your bank). For relief-at-source schemes, your provider adds 20% basic rate relief — the gross amount (net ÷ 0.8) extends your basic rate band. Higher rate taxpayers claim the additional 20% relief here.
Gift Aid
Enter the net donations you made under Gift Aid. The gross amount (net ÷ 0.8) extends your basic rate band. Higher rate taxpayers also claim the 20% rate difference here.
Trading and Other Losses
Student Loan Repayments
High Income Child Benefit
If you or your partner received Child Benefit and either of you had Adjusted Net Income over £60,000, a tax charge applies. The charge is 1% of the Child Benefit received for every £200 of ANI above £60,000 — reaching 100% at £80,000.
Payments on Account Already Made
Tax Summary — SA302
Auto-calculated from all sections above
This summary mirrors the HMRC SA302 Tax Calculation. Update figures in each tab — this page recalculates automatically.
Step 1: Total Income
| Employment income (gross pay + benefits) | £0.00 |
| Self-employment profit | £0.00 |
| UK property profit | £0.00 |
| UK savings interest (total gross) | £0.00 |
| UK dividends (total) | £0.00 |
| Foreign income (sterling, remitted) | £0.00 |
| Total Income | £0.00 |
Step 2: Deductions
| Gross pension contributions | £0.00 |
| Gross Gift Aid donations | £0.00 |
| Trading losses | £0.00 |
| Total Deductions | £0.00 |
Step 3: Adjusted Net Income & Personal Allowance
Step 4: Income Tax Calculation
| Band | Rate | Taxable Amount £ | Tax £ |
|---|---|---|---|
| Personal Allowance | 0% | £0.00 | £0.00 |
| Basic rate (non-savings) | 20% | £0.00 | £0.00 |
| Higher rate (non-savings) | 40% | £0.00 | £0.00 |
| Additional rate (non-savings) | 45% | £0.00 | £0.00 |
| Savings (basic rate) | 20% | £0.00 | £0.00 |
| Savings (higher rate) | 40% | £0.00 | £0.00 |
| Dividends (basic rate) | 8.75% | £0.00 | £0.00 |
| Dividends (higher rate) | 33.75% | £0.00 | £0.00 |
| Dividends (additional rate) | 39.35% | £0.00 | £0.00 |
| Total Income Tax (before reliefs) | £0.00 | ||
Step 5: Reliefs and Reducers
| Property finance cost reducer (20% × mortgage interest) | £0.00 |
| Marriage Allowance (received from spouse) | £0.00 |
| Foreign Tax Credit Relief (FTCR) | £0.00 |
| Total Reducers | £0.00 |
Step 6: National Insurance Contributions
| Class 2 NIC (self-employment, £3.45/wk × 52) | £0.00 |
| Class 4 NIC — lower rate (6% on £12,570–£50,270) | £0.00 |
| Class 4 NIC — upper rate (2% above £50,270) | £0.00 |
| Total NIC | £0.00 |
Step 7: Capital Gains Tax
| CGT on residential property (18%/24%) | £0.00 |
| CGT on other assets (10%/20%) | £0.00 |
| Total CGT | £0.00 |
Step 8: High Income Child Benefit Charge
Step 9: Grand Total and Balancing Payment
Step 10: Payments on Account for 2026-27
You can apply to reduce payments on account if you expect lower income in 2026-27 by submitting form SA303 to HMRC.