Foreign Income, Residence & Capital Gains

UK residence status and capital gains reported on the Self Assessment return

These forms cover foreign income, UK residence status and capital gains reported on the Self Assessment return. The SA106 reports foreign income and gains such as overseas interest, dividends, pensions, rental property abroad and offshore funds, and claims Foreign Tax Credit Relief (FTCR) for foreign tax paid; FTCR claims normally must be made within four years of the end of the tax year. The SA108 summarises chargeable gains and losses from disposing of assets such as property, shares, cryptoassets and business assets, and works out the Capital Gains Tax due; gains on UK residential property must be reported and paid within 60 days of completion through a separate UK Property Disposal return. The SA109 records UK residence status and covers claims for non-resident personal allowances, double taxation relief, the foreign income and gains (FIG) regime, Overseas Workday Relief, the temporary repatriation facility and Business Investment Relief. All three pages are filed with the SA100 by 31 October 2027 on paper or 31 January 2028 online, and the tax or Capital Gains Tax due is payable by 31 January 2028.

SA106 Foreign 2026

Purpose

The SA106 reports foreign income and gains (overseas interest, dividends, pensions, rental property abroad, offshore funds, foreign trusts and transfer of assets abroad) and claims Foreign Tax Credit Relief (FTCR) for foreign tax paid. It also supports claims under the foreign income and gains (FIG) regime.

Deadlines

Filed with the SA100: 31 October 2027 (paper) or 31 January 2028 (online). Tax due 31 January 2028. FTCR claims normally must be made within four years of the end of the tax year.

Requirements

Foreign income statements, bank and dividend vouchers in sterling, evidence of foreign tax paid, country codes, double taxation treaty details and residence status. Use the Foreign notes and Helpsheet 263 to compute FTCR.

Filing Process

Page F1: box 1 is ticked if any overseas income was unremittable; box 2 is the total FTCR on income if you are calculating your own tax. Pages F2 and F3 are tables with columns A (country code), B (income before tax), C (foreign tax), D (Special Withholding Tax and UK tax), E (tick to claim FTCR) and F (taxable amount; copy column B if claiming FTCR, otherwise B minus C). Sections cover overseas savings income (totals in boxes 3, 4, 4.1), foreign dividends (5, 6, 6.1), remitted income excluding dividends (7.1, 7.2), remitted dividends (7.3 to 7.5), overseas pensions, benefits and royalties (8, 9, 9.1), dividends received by a person abroad (10, 11, 11.1) and other income received abroad (12, 13, 13.0), with residential finance costs in boxes 13.1 and 13.2. Foreign property (pages F4 and F5): box 14 rents, 14.1 property allowance, 14.2 traditional accounting tick, 15 number of properties, 16 lease premiums, 17 allowable expenses, 18 net profit or loss, 19 private use, 20 balancing charges, 21 to 22.2 capital allowances (equipment, zero-emission car, structures and buildings, charge-points), 23 domestic items, 24 adjusted profit or loss, 24.1 and 24.2 finance costs. The summary table lists country, adjusted profit and foreign tax, with totals in boxes 25 to 28, taxable amount 29 to 30.1 and losses in boxes 31 and 32. Page F6 to F8: boxes 33 to 40 claim FTCR on capital gains (chargeable gain under UK and foreign rules, days of accrual, foreign tax, Special Withholding Tax). Boxes 43 to 64.1 cover foreign life policy gains, non-resident settlor-interested trust income, discretionary trust income, capital sums paid to settlors, offshore fund gains, non-trade income and Transfer of Assets Abroad benefits, with FIG claim boxes. The last table claims FTCR on foreign tax on employment and self-employment income already entered elsewhere.

SA108 Capital Gains Tax Summary 2026

Purpose

The SA108 summarises chargeable gains and losses from disposing of assets such as property, shares, cryptoassets, business assets and carried interest. It works out Capital Gains Tax due and records reliefs. Separate computations must be enclosed.

Deadlines

Filed with the SA100 by 31 October 2027 (paper) or 31 January 2028 (online); CGT is due 31 January 2028. Gains on UK residential property must be reported and paid within 60 days of completion through a separate UK Property Disposal return.

Requirements

Purchase and sale contracts, dates, costs, improvement and legal fees, valuations, share pool records, crypto transaction records, loss records and relief claims. Computations for each gain or loss must be attached.

Filing Process

Page CG1: Residential property and carried interest: box 3 number of disposals, 4 proceeds, 5 allowable costs, 6 gains before losses, 6.1 FIG claim, 7 losses, 8 claim or election code, 9 gains or losses reported on UK Property Disposal returns, 10 tax already charged, 11 and 12 non-UK residential or carried interest reported in real time with tax paid, 13 to 13C carried interest on arising and accruals basis with FIG claim. Cryptoassets: boxes 13.1 to 13.8 give disposals, proceeds, costs, gains, losses, claim code, real-time reported amounts and tax paid. Page CG2: Other property, assets and gains: boxes 14 to 22 (disposals, proceeds, costs, gains, FIG 17.0, non-residential land 17.1, Business Asset Disposal Relief amounts 17.2 to 17.4, losses, claim code, real-time amounts and tax paid). Listed shares and securities: boxes 23 to 30 follow the same pattern. Page CG3: unlisted shares and securities, boxes 31 to 38, plus 39 gains above the employee shareholder limit, 40 gains invested under SEIS, 41 to 44 losses used against income (2026-27 and 2024-25) and EIS/SEIS attributable amounts. Losses and adjustments: 45 brought forward losses used, 46 income losses set against gains, 47 losses carried forward, 48 losses used against earlier year gains, 49 Investors' Relief gains, 50 Business Asset Disposal Relief gains and 50.1 lifetime claimed to date. Page CG4: box 51 CGT adjustments, 52 additional liability for non-resident or dual resident trusts, 52.1 to 52.5 non-resident CGT on UK property and indirect disposals, 52EG, 52QG and 52QL for excluded indexed securities and QAHC items, box 53 a tick for estimates or valuations and box 54 other information.

SA109 Residence and Foreign Income and Gains (FIG) Regime etc 2026

Purpose

The SA109 records UK residence status, claims for personal allowances as a non-resident, double taxation relief and claims under the foreign income and gains regime, Overseas Workday Relief, the temporary repatriation facility and Business Investment Relief for earlier remittance basis users.

Deadlines

Filed with the SA100: 31 October 2027 (paper) or 31 January 2028 (online). Claims and elections must be made by the return deadline or the time limit stated in the notes.

Requirements

Day-count records for UK and overseas days, work diaries, travel records, tie details, arrival date, treaty documents, details of foreign income and gains and any TRF or OWR claim paperwork. Statutory Residence Test notes are essential.

Filing Process

Residence (page RR1): box 1 not resident, 3 split year treatment (3.1 if more than one case), 4 resident in 2024-25, 6 date the UK part of the year begins or ends, 7 third automatic overseas test, 8 gap between employments, 9 overseas home, 10 days in the UK, 11 exceptional-circumstance days, 11.1 transit days, 12 number of UK ties, 13 and 14 days worked over three hours in the UK and overseas. Boxes 2 and 5 are not used. Page RR2: boxes 15 and 16 personal allowance claims, 17 nationality or residence country codes, 18 and 19 other countries of residence, 20 Double Taxation Agreement income for partial relief, 21 and 22 relief claimed under treaties (with Helpsheet 302 or 304 claim forms). Box 23 date of arrival in the UK, 24 earlier UK residence year, 28 and 29 FIG income and gains claims, 30 qualifying asset holding company items. Page RR3: boxes 37 to 39 remittance basis (remitted nominated income, qualifying business investment and company numbers, investment ceasing to qualify); Overseas Workday Relief boxes 40 to 49 (election, claim, transitional provisions, qualifying income, maximum relief, relief claimed); temporary repatriation facility boxes 50 to 53 (election, personal and trust designations, remitted amount). Box 54 on page RR4 gives extra information for boxes 3, 3.1, 8, 11.1, 16, 37 to 39 and 51 to 53.