Clarity on Overseas Income, Residence and Capital Gains
Overseas income, questions about tax residence and the sale of assets can make your tax affairs more complex. We help you understand how your circumstances affect your UK tax position, with practical guidance on foreign income, residence status and capital gains.
From reviewing relevant records and reporting requirements to considering available reliefs and potential double taxation, we bring clarity to the issues that matter to you. Whether you receive income from abroad, move between countries or plan to sell an asset, our tailored support helps you prepare, meet your obligations and make informed financial decisions.
Forms covered
| Form | Description |
|---|---|
| SA106 Foreign 2026 | Reports foreign income and gains and claims Foreign Tax Credit Relief (FTCR) |
| SA108 Capital Gains Tax Summary 2026 | Summarises chargeable gains and losses and works out CGT due |
| SA109 Residence and Foreign Income and Gains (FIG) Regime 2026 | Records UK residence status and claims for non-resident allowances, double taxation relief, FIG, Overseas Workday Relief and other reliefs |
Deadlines
- Paper filing with the SA100 by 31 October 2027, online by 31 January 2028.
- Tax and CGT payable by 31 January 2028.
- FTCR claims normally within four years of the end of the tax year.
- Gains on UK residential property must be reported and paid within 60 days of completion through a separate UK Property Disposal return.
SA106 Foreign
Covers overseas interest, dividends, pensions, rental property abroad, offshore funds, foreign trusts and asset transfers, and claims FTCR. You’ll need foreign income statements, evidence of foreign tax paid, country codes and treaty details.
SA108 Capital Gains Tax summary
Summarises gains and losses on property, shares, cryptoassets and business assets, works out CGT and records reliefs, with computations attached. You’ll need contracts, dates, costs, valuations, share pool and crypto records, losses and relief claims.
SA109 Residence and FIG regime
Records UK residence status and claims for non-resident allowances, double taxation relief and the FIG regime. You’ll need day-count records, travel records, work diaries, tie details, treaty documents and Statutory Residence Test notes.
Frequently Asked Questions
Let’s Discuss Your Requirements
Have a question about our services? Speak with our team to discuss your engagement, deadlines and the support you need.
When Must Gains On UK Residential Property be Reported?
Gains on UK residential property must be reported and any Capital Gains Tax paid within 60 days of completion. This is done through a separate UK Property Disposal return, and it is not enough to report the gain only on the SA108. The gain should still be included on your SA100 and SA108 for the tax year, but the 60-day return is the one that avoids late filing and late payment penalties. If you are planning a sale, speak to us early so we can prepare the figures well within the deadline.
How Long do I have to Make an FTCR Claim?
A Foreign Tax Credit Relief (FTCR) claim can normally be made within four years of the end of the tax year in which the income arose. FTCR helps reduce double taxation where you have paid tax on the same income overseas and in the UK. To support a claim you will need your foreign income statements, evidence of the foreign tax paid, country codes and any treaty details. We recommend claiming when you file your return so the relief is not missed.
What is the SA106 Foreign Page Used For?
The SA106 reports foreign income and gains on your Self Assessment return and is where Foreign Tax Credit Relief is claimed. It covers overseas interest, dividends, pensions, rental property abroad, offshore funds, foreign trusts and asset transfers. Having your foreign statements and proof of overseas tax ready makes completing it faster and more accurate.
What does the SA108 Capital Gains Tax Summary Cover?
The SA108 summarises your chargeable gains and losses for the tax year and works out the Capital Gains Tax due. It covers gains on property, shares, cryptoassets and business assets, and records any reliefs you are claiming, with your computations attached. To prepare it you will need contracts, dates, acquisition costs, valuations, share pool and crypto records, and details of any losses.
What is the SA109 and Who Needs To Complete It?
The SA109 records your UK residence status for the tax year. It is also used to claim non-resident allowances, double taxation relief, the Foreign Income and Gains (FIG) regime, Overseas Workday Relief and other reliefs. It is relevant if you moved to or from the UK, split the year between countries or live and work in more than one country. We can help you work out which parts apply to you.
What Records Do I need to Prove my UK Residence Status?
Your residence status is decided by the Statutory Residence Test, so good records are important. Useful records include day-count logs, travel records, work diaries, details of your UK ties and any Statutory Residence Test notes. If a double taxation treaty applies, keep those documents as well. These records help support your position if HMRC asks questions about your return.
What are the Filing and Payment Deadlines for Foreign Income and Capital Gains?
The SA106, SA108 and SA109 are filed with your SA100 return. For 2026-27, the paper deadline is 31 October 2027 and the online deadline is 31 January 2028. Any tax and Capital Gains Tax due must be paid by 31 January 2028. The separate 60-day rule for UK residential property gains is the main exception, so it is worth checking the timing of any property sale in advance.
Do I need to Report Capital Gains if I Sold Cryptoassets or Shares?
Yes, if you made a chargeable gain you may need to report it, and the SA108 covers gains on shares and cryptoassets as well as property and business assets. To work out the gain you will need dates, costs, share pool and crypto transaction records, plus any losses you want to claim. Keeping organised records through the year makes the SA108 much easier to complete, and we can prepare the computation for you.