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How to fill in SA106 — the Foreign pages of a Self Assessment return

Form SA106 is the Foreign supplement to HMRC's Self Assessment tax return (SA100) — six pages covering foreign savings and dividend income, foreign pensions and overseas property, Foreign Tax Credit Relief on income and on capital gains, and a set of anti-avoidance boxes for offshore funds, foreign life insurance policies and non-resident trusts.

For a personal representative, it reports the deceased's own foreign income from 6 April of that tax year up to the date they died — the same stub-period logic as every other SA100 supplement.

This walkthrough covers who actually files it, the country-by-country income schedule that runs across most of the form, the foreign property section, and the Foreign Tax Credit Relief and capital-gains boxes that most often trip up a first-time claim.

✓ Official source checked 23 August 2026 · GOV.UK last revised this form 6 April 2026SA106 on GOV.UK
Free
United KingdomInformational, not legal or financial adviceOfficial source: GOV.UK
Official form · always current

This is the same official SA106 file HM Revenue & Customs publishes on GOV.UK — the link below fetches the current version live from GOV.UK the moment you click it, so it can never go out of date.

Current version: April 2026 · confirmed on GOV.UK 23 August 2026

This walkthrough takes SA106 field by field, for the version a personal representative fills in on a deceased person's behalf. It only covers foreign income up to the date of death — and even then, HMRC will not accept it filed online directly by a personal representative; a deceased person's return generally has to go in on paper, or be e-filed by a professional agent using commercial software.

The thing most people get wrong
Foreign Tax Credit Relief can only be claimed for the MINIMUM foreign tax that was actually due, after every deduction, exemption and relief available in that other country has already been used.

HMRC will not credit foreign tax that was paid simply because a claimant didn't bother reclaiming what was available abroad — and every row needs its own country code from the Foreign notes, with a separate row per source. Bundling several countries into one row, or skipping a country's own reliefs, is a common reason a claim gets restricted or queried.
The form, in summary
Valoren
SA1066 pages46 fields guided
With Valoren40 minutes
Without Valoren3–4 hours
converting every foreign statement to sterling, coding each country correctly, and working through the Helpsheet 263 relief calculation row by row
Deadline
31 Oct / 31 Jansame SA100 dates —
deceased's stub period only
Who Files
Executorfor the deceased's final
pre-death return only
£
Fee
Freeattaches to
SA100, no fee
Filed with HMRC
Draws from your Estate File
the records this form is built from
PersonalFinancial Accounts·Legal Instruments·Digital Access Map·Asset Inventory·Income & Outgoings·Civil Dossier·Policy Index·Medical Abstract·Property Folio·Succession Plan·Digital Legacy Registry·Business Interests & Directorships·Funeral & Committal Wishes·Dependent Care & Handoff·Personal Record·RegistryMaster Registry·Renewal Register·People, Authority & Contacts·Designated Places·Kinship & Succession Map·SecureAccess Controls·Recovery Routes·Custody & Contingency·EventsDeath & Estate Activation·Incapacity & Medical Proxy·Absence & Continuity Cover·Access Loss & Identity Recovery·Legal Dispute & Evidence Protocol·Theft & Asset Compromise·Property Damage & Incident Response·Relocation & Address Update Protocol·Separation & Custody Documentation·Business Interruption & Continuity·PersonalFinancial Accounts·Legal Instruments·Digital Access Map·Asset Inventory·Income & Outgoings·Civil Dossier·Policy Index·Medical Abstract·Property Folio·Succession Plan·Digital Legacy Registry·Business Interests & Directorships·Funeral & Committal Wishes·Dependent Care & Handoff·Personal Record·RegistryMaster Registry·Renewal Register·People, Authority & Contacts·Designated Places·Kinship & Succession Map·SecureAccess Controls·Recovery Routes·Custody & Contingency·EventsDeath & Estate Activation·Incapacity & Medical Proxy·Absence & Continuity Cover·Access Loss & Identity Recovery·Legal Dispute & Evidence Protocol·Theft & Asset Compromise·Property Damage & Incident Response·Relocation & Address Update Protocol·Separation & Custody Documentation·Business Interruption & Continuity·
Legal basisStatute

SA106 sits behind two separate pieces of legislation doing two different jobs. ITTOIA 2005 is what makes foreign income taxable in the UK in the first place, split by income type across several Parts. TIOPA 2010 s.18 is what lets a claimant credit foreign tax already paid against the UK liability on the same income, so the two aren't taxed twice — HMRC's own Helpsheet 263 ('Relief for Foreign Tax paid') is the working sheet the form itself points to for that calculation.

HMRC's SA106 form and notes don't print exact ITTOIA section numbers box by box; the Part/Chapter attribution above is background legal grounding from the Act itself, not something quoted verbatim off the form.

Section by section

The form, section by section.

Before you start, you’ll need:
  • Who Files — For Valoren's audience this is almost always the personal representative, completing the deceased's own FINAL SA100 return for the period from 6 April up to the date of death. If the deceased had any foreign income or gains in that stub period — overseas bank interest, a rental property abroad, foreign dividends, an overseas pension — SA106 attaches to that final return. It is not the form for income arising TO THE ESTATE ITSELF after death, during administration; that runs through a different route and needs its own check before relying on anything said here about it.
  • 6 pages · 46 fields guided
  • Draws from your Estate File — Financial Accounts, Legal Instruments
Section 1

Before you start — who files, and what SA106 does and doesn't cover

SA106 has a narrow, specific scope — the deceased's own pre-death foreign income — and a filing route that catches people out. Confirm both before opening the form.

What SA106 covers: the pre-death stub period only

If the deceased had foreign income or gains in the tax year they died — up to the date of death — the personal representative completes the deceased's own FINAL SA100 + SA106, covering 6 April of that tax year to the date of death, and no later.

What SA106 does NOT confidently cover: post-death foreign income during administration

Foreign income the ESTATE itself receives after death, while it's being administered, is a different question from the one SA106 answers for the deceased's own final year. Don't assume SA106's rules extend to that period without checking the correct route separately first.

Paper filing, not online, for a deceased person

HMRC will generally not accept a deceased person's SA100/SA106 filed online directly by the personal representative — it typically has to go in on paper, or be e-filed only where a professional tax agent uses commercial software on the PR's behalf. This changes both the workflow and the practical deadline pressure, so confirm the current filing route early, not the week before the deadline.

No SA106-specific deadline

SA106 follows whatever deadline applies to the SA100 it attaches to: 31 October for a paper return, 31 January for an online one — there's no separate date for the Foreign pages themselves.

SA106 has a narrow, specific scope — the deceased's own pre-death foreign income — and a filing route that catches people out. Confirm both before opening the form.

HM Revenue & Customs (HMRC) · SA106
Section 2

Foreign savings, dividend, pension and other income — the country-by-country schedule

Pages F2–F3 carry the densest part of the form: six sub-categories of foreign income, each run through the same five-column layout, country by country.

The six income sub-categories

Interest and other income from overseas savings; dividends from foreign companies; remitted foreign savings income; remitted foreign dividend income; overseas pensions, social security benefits and royalties; and two further categories for income received by a person abroad (Helpsheet 262 covers both).

The five columns, row by row

Column A is the country/territory code from the Foreign notes. Column B is the gross amount before foreign tax. Column C is the foreign tax taken off or paid. Column D is Special Withholding Tax and any UK tax already taken off. Column E is a tick to claim Foreign Tax Credit Relief on that row, and column F is the taxable amount — B if claiming relief, otherwise B minus C.

One row per source, per country

Every source of foreign income needs its own row with its own country code — don't combine two countries' interest into a single total, and don't skip the code because the amount is small.

Residential property finance costs, box 13.1

Where box 12/13 income includes residential property, a related finance-costs figure is worked out via a separate Working Sheet and carried into box 13.1, with any unused amount carried forward at box 13.2 — the same logic as the UK property equivalent on SA105.

Pages F2–F3 carry the densest part of the form: six sub-categories of foreign income, each run through the same five-column layout, country by country.

HM Revenue & Customs (HMRC) · SA106
Section 3

Income from land and property abroad — pages F4–F5

A self-contained profit/loss calculation for overseas rental property, run in parallel to SA105's UK property pages but kept on its own schedule.

Income and expenses, boxes 14–20

Box 14 is total rents and receipts, with the property income allowance at 14.1 and a tick for traditional accounting (rather than cash basis) at 14.2. Box 15 is the number of overseas let properties. Lease-grant premiums, allowable expenses, private-use adjustments and balancing charges follow, reaching a net profit or loss at box 18.

Calculating profit for tax, boxes 21–24

Capital allowances (not available for furnished residential lettings), the zero-emission vehicle allowances, the Structures and Buildings Allowance, the electric charge-point allowance, and the cost of replacing domestic items for residential lettings — reaching an adjusted profit or loss at box 24, with residential property finance costs kept separate at box 24.1, on the same post-Section-24 basis as SA105 box 44.

The country-by-country summary grid, boxes 25–32

Total adjusted profit or loss, any loss brought forward, total taxable profits, total foreign tax, UK tax taken off, and — where there's a loss instead — how much is set against total income and how much carries forward.

EEA furnished holiday lettings go elsewhere

The form itself directs EEA furnished holiday lettings to the separate UK Property pages (SA105), not to Foreign — an easy place to file the wrong schedule if this isn't checked first.

A self-contained profit/loss calculation for overseas rental property, run in parallel to SA105's UK property pages but kept on its own schedule.

HM Revenue & Customs (HMRC) · SA106
Section 4

Foreign Tax Credit Relief, capital gains, and the anti-avoidance boxes — page F6

The last page does three different jobs: relief for foreign tax paid on income reported elsewhere on the return, relief on capital gains, and a set of boxes for offshore funds, foreign life insurance and non-resident trusts that need narrative, not just a figure.

Foreign tax on income reported elsewhere on the return

Where foreign tax was paid on employment, self-employment or other income already declared elsewhere on the SA100, this section claims relief on it separately — with the return's 'any other information' box (page TR7) required to state exactly where on the return that income sits.

The 'minimum tax due' rule

The foreign tax credited must be the MINIMUM amount actually due after every foreign deduction, exemption and relief has already been claimed abroad — not the gross amount that happened to be withheld.

Capital gains relief, boxes 33–40

A separate calculation from the income relief in box 2: the chargeable gain under UK rules, the days it accrued in the UK, the equivalent under foreign rules, the foreign tax paid, a tick to claim relief, the total Foreign Tax Credit Relief on the gain, and any Special Withholding Tax — explicitly never folded into box 2.

Boxes 41–46 — offshore funds, foreign life policies and onward gifts

Gains on disposal of offshore-fund holdings or discretionary income from non-resident trusts (box 41); benefits received from a person abroad, including protected foreign-source income onward gifts (box 42, an anti-avoidance box requiring detailed narrative); gains from foreign life insurance, capital redemption or life annuity policies with top-slicing years (boxes 43–45); and any amount omitted from earlier boxes where a transfer-of-assets exemption is claimed (box 46) — every one of these needs supporting narrative, not just a number.

HM Revenue & Customs (HMRC) · SA106

Many people file SA106 themselves — that is what this walkthrough is for. If the situation behind it has stopped being simple — beyond what a careful person can safely do alone — Signum, Valoren’s own specialist desk, can take it on, and we say so plainly: it starts with a free intake, and if you do not need us, we will tell you. Prefer an independent adviser? STEP and the Chartered Institute of Taxation both keep public member directories, and neither pays Valoren a referral fee.

FAQ

SA106 questions, answered.

SA106 is the Foreign supplement to the main SA100 Self Assessment return. It reports foreign savings and dividend income, overseas pensions and property, and claims Foreign Tax Credit Relief for tax already paid abroad on that income.
Generally, no. HMRC will not accept an online SA100/SA106 filed directly by a personal representative for a deceased person — it normally has to go in on paper, or be filed electronically only if a professional tax agent uses commercial software on the PR's behalf. Confirm the current position before relying on this for a specific filing.
The same as any SA100 it attaches to: 31 October after the tax year end for a paper return, 31 January for an online one — applied to the tax year in which death occurred, covering only the period up to the date of death.
Only for the minimum foreign tax actually due, after every relief, deduction and exemption available in that other country has already been claimed. HMRC will not credit foreign tax paid unnecessarily because those reliefs weren't used first.
No — SA106 attaches to the deceased's own final SA100 and covers only their pre-death foreign income. Foreign income arising to the estate during administration is a separate question with its own filing route; check that separately rather than assuming SA106 covers it.
Yes. Each row of the income schedule needs its own country/territory code from the Foreign notes, with income, foreign tax and UK tax kept separate by source and country — bundling several countries into one row is a common processing trap.
Foreign Tax Credit Relief and Special Withholding Tax on a chargeable gain have their own dedicated boxes on the last page of the form, worked out separately from the income relief in box 2 — the two are never combined.

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Where this fits

SA106 is one form. The file behind it is the rest.

Every figure on SA106 traces back to the deceased's own overseas bank, brokerage and pension statements for the period up to the date of death, converted to sterling and matched to the right country code.

The Financial Accounts record holds the overseas account and income detail; Legal Instruments holds the will and any prior IHT417 (foreign assets) figures the claim can be checked against.

HM Revenue & Customs (HMRC)46 fieldsFree to file — it's a supplement to SA100, not a separate submission with its own fee40 minutes with Valoren
Attaches to the main return

This is a supplementary page. It's filed together with the main Self Assessment return, not on its own.

The main return — SA100
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