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The SA106 is a form that can be submitted alongside an SA100 if the individual needs to declare foreign income and gains, and claim foreign tax relief credit.

More detail:

The SA106 is a type of tax form used in the United Kingdom for Self Assessment. It is a supplementary form used by individuals that earn foreign income and gains, and need to claim Foreign Tax Credit Relief.

It is not required if you earn less than £1000 in foreign income from property, as this falls under the property income allowance.

It is a paper form and must be submitted alongside an SA100 by 31st October following the end of the tax year that the form relates to.

If an individuals submits a Self Assessment online, an SA106 is not required as the online form will include the ability to file the information there.

An example page of the SA106 from 2022/23 is shown below:

A photo of page 2 of a blank SA106 form from 2022/23
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