SA106 is the Foreign section of your Self Assessment tax return. You use it to report common types of foreign income, such as overseas interest, foreign dividends, overseas pensions and income from property abroad, and to claim Foreign Tax Credit Relief for tax you've already paid in another country. Some foreign income goes on other pages instead, so check before you start.
Everything below comes from HMRC's SA106 2026 form and notes for the tax year 6 April 2025 to 5 April 2026, as of October 2026.
What goes on the Foreign pages
| Income type | Notes page |
|---|---|
| Interest and other income from overseas savings | FN 7 |
| Dividends from foreign companies | FN 8 |
| Remitted foreign income and dividends | FN 9 |
| Overseas pensions, social security benefits and royalties | FN 10 |
| Income from land and property abroad | FN 13 |
| Income from non-resident settlor-interested trusts | FN 19 and FN 20 |
| Foreign tax paid on employment, self-employment and other income | FN 23 |
What doesn't go on SA106
- Foreign income earned by your trade or partnership: use the Self-employment or Partnership pages.
- Capital gains on overseas assets: use the Capital Gains Tax summary pages, SA108. You can still claim the foreign tax on those gains on SA106, but the gains themselves must be on SA108.
- Foreign employment income: report it on the Employment pages and only use SA106 to claim the foreign tax paid on it.
- Overseas Workday Relief elections: those go on the SA109 residence pages.
If you're resident abroad and completing the SA109 residence pages, the notes say you shouldn't complete SA106 at all.
The £1,000 property allowance trap
Here's a detail that catches landlords with a flat abroad. The £1,000 property income allowance covers your total property income, UK and overseas together, not each property separately. If the total is £1,000 or less, don't complete the Foreign pages unless your expenses are higher and you want to record a loss. If it's over £1,000, you either claim the allowance in box 14.1 or deduct your actual expenses, never both. If you have more than one property business, the allowance claimed across them can't exceed £1,000. UK lettings go on the SA105 property pages.
How Foreign Tax Credit Relief works
If you've paid tax in another country on your overseas income, you can claim Foreign Tax Credit Relief if you're UK resident and the foreign income was charged correctly under that country's law. That means you should have taken reasonable steps, such as filing an overseas return, to claim every allowance, relief and exemption available there first. The UK won't give credit for foreign tax you could have avoided, so if too much was withheld abroad, the fix is a reclaim from that country's tax authority, not a bigger credit here.
When you declare the income, show the double-taxed income figure: the amount that was taxable in the foreign country. Convert foreign income into UK pounds using the exchange rate at the time the income arose, and put the full amount in the boxes even if you didn't bring it into the UK. Check the double taxation treaty with that country for any limits on the relief.
On the form, each country gets its own row, identified by a 3-letter code from the country list in the notes: Jersey, for example, is JEY. A dot in the list shows the UK has a double taxation agreement with that country or territory. If you run out of room, attach a separate sheet for each type of income.
New residents and the FIG regime
If it's one of your first 4 years of UK residence after at least 10 consecutive tax years of non-UK residence, and you aren't an MP or member of the House of Lords, you're a qualifying new resident. You claim relief for foreign income under the FIG regime using box 28 on SA109, and still use SA106 to report the income. The FIG regime replaces the old remittance basis rules for non-domiciled individuals.
Income you couldn't bring to the UK
If exchange controls or a shortage of foreign currency stopped you bringing overseas income to the UK, put an X in box 1 and give the country, the amount in foreign currency and the foreign tax in the Any other information box on page TR 7. If a restriction from an earlier year lifted during 2025 to 2026, convert that income and tax into pounds using the exchange rate on the day it ended.
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Filling in SA106, step by step
- Gather the foreign income and tax figures, in the foreign currency and in pounds.
- Fill in your name and Unique Taxpayer Reference if you printed the pages.
- Complete the sections that apply: savings, dividends, pensions, property, trusts.
- Enter the foreign tax paid for each item you're claiming relief on.
- Attach the pages to your SA100 tax return or complete them in your online return.
If you don't think you need a return this year, HMRC's notes say you must tell it by 31 January 2027 to avoid penalties.
The verdict
SA106 is simpler than it looks once you know what to leave off it. Put business income and gains on their own pages, add UK and overseas rents together before you think about the £1,000 allowance, and claim the foreign tax back abroad first, because HMRC only credits tax that was due under the other country's rules.
Frequently asked questions
What is SA106 used for?
To report common types of foreign income, such as overseas interest, foreign dividends, pensions and property income, and to claim Foreign Tax Credit Relief.
Do capital gains on foreign assets go on SA106?
No. The gains go on the Capital Gains Tax summary pages, SA108. You can use SA106 to claim relief for foreign tax paid on those gains.
Does the £1,000 property allowance apply to foreign property?
Yes, but it covers your total property income, UK and overseas together. If the total is £1,000 or less you don't need the Foreign pages unless you want to claim a loss.
Who can claim Foreign Tax Credit Relief?
A UK resident whose foreign income was charged correctly under the other country's law, after taking reasonable steps to claim every relief available there.
Should I complete SA106 if I live abroad?
If you're resident abroad and completing the SA109 residence pages, HMRC's notes say you shouldn't complete the SA106 Foreign pages.
