SA101 is the Additional information section of the Self Assessment tax return. You use it for less common types of income, deductions and tax reliefs, such as gilt interest, life insurance gains, redundancy lump sums over £30,000, Venture Capital Trust and Enterprise Investment Scheme relief, Married Couple's Allowance and pension savings tax charges. Most people don't need it; if you do, it's because one item there applies to you.
The 2026 version covers the tax year 6 April 2025 to 5 April 2026. Everything below comes from HMRC's 2026 SA101 form and notes, as of October 2026.
The four parts of SA101
| Part | What's in it |
|---|---|
| Other UK income | Gilt and other UK securities interest, life insurance and similar gains, stock dividends and bonus issues, business receipts taxed as income of an earlier year |
| Share schemes and employment lump sums | Share scheme income not on your P60 or P45, lump sums, redundancy and compensation, foreign earnings not taxable, UK patent royalties |
| Other tax reliefs | VCT, EIS and SEIS subscriptions, Community Investment Tax Relief, annual payments, qualifying loan interest, post-cessation relief, maintenance payments |
| Other information | Married Couple's Allowance, losses, the limit on Income Tax relief, pension savings tax charges, tax avoidance schemes |
Redundancy and the £30,000 boxes
This is where SA101 trips people up. On the share schemes and employment page, box 5 asks for redundancy, other lump sums and compensation payments, but only the amount above the £30,000 exemption. Box 9 separately records the compensation and lump sums up to the £30,000 exemption. Tax taken off goes in box 6, and if that tax is already included in the Employment page, you put X in box 7 instead.
So if you received a redundancy payment, you don't simply enter the whole sum as income. The exempt part and the taxable part go in different boxes, and getting them the wrong way round either overstates your income or leaves taxable income out.
Other UK income boxes
- Boxes 1 to 3: gilt interest after tax, tax taken off and the gross amount.
- Boxes 4 to 11: gains from life insurance policies, capital redemption policies and life annuity contracts, with the number of years held, gains from voided ISAs and deficiency relief.
- Boxes 12 to 13.1: stock dividends, bonus issues of securities and redeemable shares, and close company loans written off or released.
- Boxes 14 and 15: post-cessation or other business receipts, and the earlier tax year they relate to.
Other tax reliefs
| Box | Relief |
|---|---|
| 1 | Subscriptions for Venture Capital Trust shares |
| 2 | Subscriptions for Enterprise Investment Scheme shares |
| 3 | Community Investment Tax Relief |
| 4 | Annual payments made |
| 5 | Qualifying loan interest payable in the year |
| 6 and 6.1 | Post-cessation trade relief and certain other losses, and pre-incorporation losses |
| 7 | Maintenance payments (up to £4,360), only if you or your former spouse or civil partner were born before 6 April 1935 |
| 8 | Payments to a trade union for death benefits, half the amount paid (maximum £100) |
| 10 | Subscriptions for shares under the Seed Enterprise Investment Scheme |
| 12 | Non-deductible loan interest from investments into property letting partnerships |
Figures shown are from the 2026 form, as of October 2026. Box 11 isn't in use.
Married Couple's Allowance
You only complete this section if you, your spouse or civil partner were born before 6 April 1935. If you were both born on or after that date and want Marriage Allowance, you use the Marriage Allowance section on page TR 5 of the main SA100 return instead. Which boxes you fill in depends on whether you're the higher or lower earner, and on whether you married before or after 5 December 2005.
Pension savings tax charges
The last page covers pension savings above the Annual Allowance, Annual Allowance tax paid by your scheme, the overseas transfer charge, unauthorised payments with and without surcharge, and taxable short service refunds from overseas schemes. If your pension scheme has paid an Annual Allowance charge for you, you still report it here, along with the scheme's tax reference.
Tax avoidance schemes
Boxes 19 and 20 ask for the scheme reference number or promoter reference number, and the tax year in which the expected advantage arises. If you were given a reference number for a scheme, it has to be reported, even if you think the scheme didn't save you anything this year.
Losses and the relief cap
The Other information page also records earlier years' losses set against certain income, unused losses carried forward, relief for 2026 to 2027 trade losses, the amount of relief not subject to the limit on Income Tax reliefs, and payroll giving.
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How to use SA101 without getting lost
- Fill in the main return first. SA101 only adds to it.
- Find the one section your item belongs to and ignore the rest; boxes marked not in use stay blank.
- For lump sums, split the exempt part and the taxable part before you start.
- For investment reliefs, have the certificates for VCT, EIS or SEIS subscriptions to hand.
- Read the SA101 notes for the box, because several boxes have conditions that aren't printed on the form.
Your employment pay itself stays on the Employment page, and your tax code and Self Assessment deadline are the same whether or not SA101 applies to you.
The verdict
SA101 looks like a long form, but most people who need it use one or two boxes. The redundancy split around £30,000 and the investment relief boxes are where the value is, and the pension charge boxes are where mistakes get expensive. Fill in only what applies and leave the rest blank.
Frequently asked questions
What is SA101?
It's the Additional information section of the Self Assessment return, for less common income, deductions, reliefs and charges.
Where does a redundancy payment go on SA101?
The amount above the £30,000 exemption goes in box 5 of the share schemes and employment lump sums section, and the exempt amount goes in box 9.
Do I claim EIS relief on SA101?
Yes. Box 2 of Other tax reliefs is for subscriptions for Enterprise Investment Scheme shares, with VCT in box 1 and SEIS in box 10.
Who can claim Married Couple's Allowance on SA101?
Only if you, your spouse or civil partner were born before 6 April 1935. Otherwise use the Marriage Allowance section of SA100.
Does everyone need SA101?
No. You only need it if you have one of the less common types of income, deductions, reliefs or charges it covers.
