SA106 Foreign Income: Who Needs It and How to Fill It In
SA106 Foreign Income: Who Needs It and How to Fill It In
Looking for the form itself? HMRC publishes the SA106 form and notes for 2025–26 on GOV.UK. The PDF is for paper returns, which are due by 31 October 2026. To file online, you enter the same information in software such as DTax Filer.
Short answer: the SA106 is the "Foreign" pages of the Self Assessment tax return. If you are UK resident, you use it to report income from outside the UK, such as overseas interest, dividends, pensions and rent, and to claim relief for foreign tax you have already paid. It goes in with your SA100.
Who needs the SA106 for 2025–26?
Fill in the Foreign pages for the tax year 6 April 2025 to 5 April 2026 if you are UK resident and had any of these:
- interest or other income from overseas savings
- dividends from foreign companies
- overseas pensions, social security benefits or royalties
- rent or other income from land and property abroad
- foreign tax paid on employment, self-employment or other income that you want relief for
- foreign income or gains you are claiming relief on under the FIG regime
Foreign income means anything from outside England, Scotland, Wales and Northern Ireland. The Channel Islands and the Isle of Man count as foreign.
When you don't use the SA106
| Your situation | Where it goes instead |
|---|---|
| You are resident abroad and fill in the SA109 | HMRC's notes say you should not complete the Foreign pages. See non-resident tax return (SA109) |
| Wages from a job abroad | The Employment pages (SA102). Use the SA106 only to claim the foreign tax paid on them |
| Foreign income of a trade or partnership | The Self-employment or Partnership pages |
| Gains on selling overseas assets | The Capital Gains Tax summary pages. The SA106 is used only to claim relief for foreign tax on those gains |
| Total property income, UK and overseas together, of £1,000 or less | Covered by the property income allowance: nothing to report, unless you want to claim a loss |
What goes where on the form
| Pages | What you enter |
|---|---|
| F 1 | Unremittable income (box 1) and Foreign Tax Credit Relief on your income (box 2) |
| F 2 and F 3 | Income from overseas sources, one row for each source or country: savings interest, dividends, pensions and benefits, and income received by a person abroad |
| F 4 and F 5 | Income and expenses from land and property abroad |
| F 6 and F 7 | Foreign tax on capital gains, income from non-resident trusts, and other overseas income and gains such as offshore funds and foreign life insurance policies |
| F 8 | Continuation rows, and foreign tax paid on employment, self-employment and other income reported elsewhere on your return |
Each row asks for a 3-letter country code (for example FRA for France), the amount before any tax was taken off, the foreign tax paid, and whether you are claiming Foreign Tax Credit Relief. The full list of codes is in HMRC's Foreign notes.
Converting to pounds
Every figure goes in UK pounds. HMRC's notes say to convert using the exchange rate at the time the income arose, and to enter the full amount even if you didn't bring the money into the UK. HMRC publishes yearly average exchange rates you can use if you're not sure.
Foreign Tax Credit Relief
If another country has already taxed the income, you may be taxed on it twice. Foreign Tax Credit Relief (FTCR) gives you credit for the foreign tax against your UK bill. HMRC's notes say you can claim it if:
- you are UK resident
- the income was properly charged to tax under the other country's law, and you took reasonable steps to claim the allowances and reliefs available there
- the relief is no more than the UK tax on the same income
- you are not claiming FIG regime relief on that income
Where the UK has a double taxation agreement with the country, relief is limited to the minimum foreign tax payable under that agreement. You may not get all of the foreign tax back. You don't have to work the relief out yourself: HMRC does it if you fill in the relevant boxes, and DTax Filer includes it in your tax calculation. GOV.UK explains double taxation relief.
Dividends and property: two things to know
- Foreign dividends share the same dividend allowance as UK dividends, which is £500 for 2025–26. HMRC's notes also list countries whose taxed dividends can't get FTCR, including Cyprus, Guernsey, the Isle of Man, Jersey, Malta and Singapore.
- Overseas property. If your total property income is over £1,000, you either claim the £1,000 property income allowance or deduct your actual expenses. You can't do both.
The FIG regime and the SA106
From 6 April 2025 the remittance basis was replaced by the 4-year foreign income and gains (FIG) regime. If you qualify as a new UK resident, you make the claim on the SA109 (box 28), then report the income on the SA106 and enter the amount you're claiming relief on in the FIG boxes there, such as box 4.1 for savings interest and box 6.1 for dividends. Check if you can claim the FIG regime on GOV.UK.
How to file the SA106 online
- Create a free DTax Filer account and start your 2025–26 return.
- Choose the Foreign section, along with any other pages you need.
- Enter each source of foreign income and any foreign tax paid.
- Check the tax calculation, then submit to HMRC online. The online deadline is 31 January 2027.
See the plans and prices.
Frequently asked questions
Do I need the SA106 if I live abroad?
Usually not. If you're not UK resident you don't pay UK tax on foreign income, and HMRC's notes say people who are resident abroad and complete the SA109 should not complete the Foreign pages.
Can I file the SA106 online?
Yes. DTax Filer is HMRC-recognised software that files the SA100 with the SA106 online. HMRC's PDF form is for paper returns only.
What exchange rate should I use?
The rate at the time the income arose, according to HMRC's Foreign notes. HMRC publishes yearly average rates you can use.
I already paid tax abroad. Will I pay again in the UK?
You may be taxed in both countries, but Foreign Tax Credit Relief usually gives you credit for some or all of the foreign tax. How much depends on the UK's double taxation agreement with that country.
Is rent from a property abroad reported on the SA106 or the SA105?
On the SA106, in the "Income from land and property abroad" section. The SA105 is for UK property.