HMRC Self Assessment SA100, SA106 & SA109 2026: Foreign Income, Residence and FIG
Complete 2026 guide to UK Self Assessment reporting using SA100 and the relevant supplementary pages for foreign income, foreign gains, UK residence, split-year treatment, the Foreign Income and Gains (FIG) regime and foreign tax relief.
Key Statutory Takeaways
Statutory Rules & Core Thresholds
There is no universal £2,000 foreign-income filing threshold for 2025/26. UK residents with untaxed foreign income or gains generally must file SA100/SA106, subject to the £500 dividend exception and FIG relief rules.
In-Depth Legal Framework & Analysis
Under the Taxes Management Act 1970 and post-6 April 2025 tax reforms, the remittance basis is abolished. SA100 serves as the core return; SA106 reports foreign income, gains, and claims Foreign Tax Credit Relief (FTCR); SA109 reports residence, day counts, statutory split-year cases 1–8, and claims 4-year FIG relief via Box 28 (income) and Box 29 (gains).
Paper return deadline: 31 October 2026 | Online return & balancing payment: 31 January 2027 | Registration: 5 October 2026
Immediate £100 initial late-filing penalty, £10/day up to £900 at 3 months, 5% of tax due or £300 at 6 & 12 months, plus late-payment interest.
Which Self Assessment Form Do You Need?
| Schedule | Statutory Purpose | Typical Usage & Reporting Scope |
|---|---|---|
| SA100 | Main Self Assessment tax return. | Individuals filing an annual Self Assessment return. Filing Route: Available through HMRC's online Self Assessment service where the taxpayer's circumstances are supported. |
| SA106 | Foreign income and gains. |
HMRC: HMRC states that SA106 is used to record foreign income and gains on the SA100 and to claim foreign tax credit relief. |
| SA109 | Residence and foreign income and gains regime information. |
HMRC: HMRC states that SA109 is used to record residence and domicile status and, in the 2025/26 version, information concerning the FIG regime. |
| SA108 | Capital gains. | UK and relevant capital gains reporting where the Capital Gains Tax supplementary pages are required. |
| SA102 | Employment income. | Employment and company-director income where supplementary employment pages are required. |
| SA105 | UK property income. | Rental and other UK property income. |
When You Need a Self Assessment Return
There is no single foreign-income amount that universally determines the filing requirement for 2025/26. HMRC's current guidance lists several circumstances requiring a return and says a return may also be required for untaxed foreign income.
General Rule: UK residents with foreign income or gains usually need to consider Self Assessment reporting.
Dividend Exception: HMRC states that a person may not need a return where their only foreign income is dividends, total UK and foreign dividends are below the £500 dividend allowance and there is no other income to report.
FIG Exception: Different rules can apply to people eligible for Foreign Income and Gains relief.
How FIG Claims Are Reported
Determine UK tax residence for the relevant year under the Statutory Residence Test.
Check whether the taxpayer satisfies the FIG regime's qualifying new-resident conditions, including the 10 consecutive tax years of prior non-UK residence requirement.
Identify qualifying foreign income and qualifying foreign gains separately.
Report the underlying foreign income or gains on the appropriate supplementary pages (SA106 / SA108).
Complete SA109 and make the FIG claim for the relevant foreign income (Box 28) and/or foreign gains (Box 29).
Consider the consequences of claiming, including loss of the Personal Allowance (£12,570) and Capital Gains Tax Annual Exempt Amount (£3,000) where applicable.
Residence and Split-Year Reporting
UK tax residence is determined under the Statutory Residence Test. SA109 reports the information needed for the Self Assessment return but does not itself create residence status.
Purpose: Statutory split-year treatment can divide a qualifying tax year into a UK part and an overseas part when one of the statutory cases applies.
Statutory Cases: There are 8 statutory split-year cases: 3 departure cases and 5 arrival cases.
Condition: Moving into or out of the UK during a tax year does not automatically produce split-year treatment.
Reporting: Where the taxpayer meets a statutory split-year case, the relevant SA109 information must be completed.
Rule: Certain days may be disregarded where the statutory exceptional-circumstances conditions are satisfied.
Maximum Disregard: Up to 60 days can potentially be disregarded in a tax year.
How to Prepare the Return
Real Statutory Worked Examples
Facts: An individual has only foreign dividends, and total UK and foreign dividends are below the £500 dividend allowance with no other income to report.
Statutory Outcome: HMRC states that a Self Assessment return may not be required in this specific situation.
Facts: A UK-resident individual receives rental income from an apartment overseas.
Statutory Outcome: The individual should consider Self Assessment reporting and use the foreign-income pages as required. Foreign tax paid may also be relevant to a Foreign Tax Credit Relief claim.
Facts: A qualifying new UK resident has foreign dividends and foreign gains in 2026/27 and wants FIG relief.
Statutory Outcome: The taxpayer must report the relevant foreign income and gains using the applicable supplementary pages and complete the relevant SA109 FIG claim. The claim is not automatic.
Facts: A UK-resident taxpayer receives foreign interest and foreign withholding tax is deducted at source.
Statutory Outcome: The taxpayer should report the foreign income and relevant foreign tax through the foreign pages and determine whether Foreign Tax Credit Relief is available and how much can be claimed.
Facts: A taxpayer needs to file an online Self Assessment return for 2025/26.
Statutory Outcome: The normal deadline is 31 January 2027.
Facts: A taxpayer files a 2025/26 paper Self Assessment return.
Statutory Outcome: HMRC must receive the paper return by 31 October 2026.
📁 Records for Foreign Income and Residence Returns
- UK arrival and departure dates
- Travel records
- Passport information
- UK day counts
- Overseas day counts where relevant
- Evidence for exceptional circumstances
- UK and overseas home records
- Employment and work-location records
- Foreign bank statements
- Dividend statements
- Interest statements
- Overseas property records
- Foreign pension statements
- Foreign employment records
- Acquisition records
- Disposal records
- Transaction statements
- Valuation records where required
- Foreign exchange calculations
- Allowable-cost evidence
- Foreign tax certificates
- Foreign tax returns
- Withholding statements
- Evidence of tax paid
- Treaty documentation where relevant
- 10-year prior residence evidence
- Foreign income calculations
- Foreign gain calculations
- FIG claim calculations
- Evidence supporting the nature and source of the amounts claimed
Frequently Asked Questions: HMRC Self Assessment SA100, SA106 & SA109 2026: Foreign Income, Residence and FIG
International Money Transfer & FX Rates
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Primary Statutory Authority
📑 SA109: Residence and FIG Regime
🌍 SA106: Foreign Income, Gains and Foreign Tax
- Report foreign dividends.
- Report foreign interest.
- Report foreign pensions and other foreign income.
- Report overseas property income.
- Report relevant foreign gains.
- Report foreign tax paid.
- Claim Foreign Tax Credit Relief where available.
Where income or gains are taxed both in the UK and overseas, relief may be available under UK domestic rules or an applicable Double Taxation Agreement.
Limit: Credit is generally limited to the amount of UK tax attributable to the doubly taxed income or gain, subject to the particular relief rules.
Self Assessment Deadlines (2025/26)
| Obligation | Statutory Deadline |
|---|---|
| New Filer Registration | 5 October 2026 |
| Paper Return Submission | 31 October 2026 |
| PAYE Coding Out Request | 30 December 2026 for eligible taxpayers who want HMRC to collect the amount through their PAYE tax code. |
| Online Return & Balancing Tax | 31 January 2027 |
| 2nd Payment on Account | 31 July 2027 where payments on account are required |
💻 Do You Need Commercial Software?
Not every Self Assessment taxpayer must use commercial software. HMRC's online service supports many individual returns, but certain supplementary pages and circumstances are not available through the standard service.
- Certain non-UK resident returns.
- Certain returns involving supplementary pages not supported by HMRC's standard online service (such as SA109 for individual filers).
- Complex capital gains reporting.
- Partnership and trust returns.
- Other taxpayer circumstances requiring software-supported filing.
🌐 Foreign Tax Credit Relief
Foreign Tax Credit Relief can be relevant where the same income or gains are subject to tax in both the UK and another country.
- The foreign income or gain must be taxable in the UK.
- Foreign tax must have been paid or be payable on the same item, subject to the relevant rules.
- The foreign tax must qualify for credit under UK domestic legislation or an applicable Double Taxation Agreement.
- The amount of credit is subject to statutory limits.
💳 Payments on Account
Some Self Assessment taxpayers must make payments on account toward the following tax year.
A taxpayer filing a return can therefore face both a balancing payment for the year just ended and an advance payment toward the next tax year.
Late Filing and Late Payment Penalties
| Delay Period | Statutory Penalty |
|---|---|
| Immediately after the filing deadline | £100 initial late-filing penalty |
| More than 3 months late | £10 per day for up to 90 days, potentially up to £900 |
| More than 6 months late | Further penalty of 5% of the tax due or £300, whichever is greater, subject to the statutory rules |
| More than 12 months late | Further penalty of 5% of the tax due or £300, whichever is greater, with higher penalties possible for certain deliberate failures |
| Delay | Surcharge Rate |
|---|---|
| 30 days after payment due date | 5% of unpaid tax |
| 6 months after payment due date | Further 5% of unpaid tax |
| 12 months after payment due date | Further 5% of unpaid tax |
Frequently Asked Questions
Often, yes, but there is no single £2,000 foreign-income threshold that decides the 2025/26 filing requirement. HMRC says UK residents will usually need to report foreign income or gains, subject to specific exceptions. For example, someone whose only foreign income is dividends may not need a return where total UK and foreign dividends are below the £500 dividend allowance and there is no other income to report.
SA106 is the Foreign supplementary page and is generally used to report foreign income and gains and foreign tax relevant to Foreign Tax Credit Relief. SA109 is the Residence and foreign income and gains regime page and is used for residence information, split-year treatment, FIG regime claims and related residence reporting. A taxpayer can need both forms in the same Self Assessment return.
Yes. HMRC's 2026 FIG guidance says the relevant boxes on SA109 are used to make the FIG claim. The underlying foreign income or gains must also be reported on the relevant supplementary page. Foreign income and foreign gains can be claimed separately, so a taxpayer does not necessarily have to claim relief on every qualifying item.
Often, yes. Where the same income or gain is taxable in the UK and foreign tax has also been paid, Foreign Tax Credit Relief may be available under UK domestic rules or a Double Taxation Agreement. The credit is normally limited rather than automatically equal to the foreign tax paid, and the relevant foreign income and tax details are generally reported through SA106.
For a 2025/26 return, the normal paper filing deadline is 31 October 2026 and the online filing deadline is 31 January 2027. The normal balancing payment is also due by 31 January 2027, with a second payment on account due by 31 July 2027 where payments on account apply.
Not universally. HMRC's standard online service does not support every Self Assessment circumstance, so some taxpayers need commercial software or another supported filing route. HMRC maintains a current list of commercial software products supporting SA109. Whether commercial software is required depends on the taxpayer's circumstances and the features supported by the chosen filing method.
Common Taxpayer Misconceptions
✓ Rule: The £2,000 remittance-basis threshold belonged to the pre-6 April 2025 regime. It is not the general 2025/26 Self Assessment filing threshold.
✓ Rule: SA109 handles residence and FIG-related information. SA106 is generally the foreign income and gains supplementary page.
✓ Rule: Foreign income and foreign tax are generally reported through SA106, with the relief calculated under the foreign-tax-credit rules.
✓ Rule: The appropriate supplementary pages depend on what type of foreign income or gain exists and the taxpayer's particular reporting requirements.
✓ Rule: A qualifying taxpayer must make the relevant FIG claim for the tax year.
Primary Government & HMRC Sources
Current SA109 form and notes for 2025/26.
Current SA106 form and notes for foreign income, gains and foreign tax credit relief.
Current Self Assessment filing criteria.
Current guidance on reporting foreign income and relevant exceptions.
Current FIG claim and reporting rules.
Current list of supported commercial Self Assessment software, including SA109 support.
Current paper, online, registration and payment deadlines.
Current late-filing and late-payment penalty rules.
Current Foreign Tax Credit Relief calculation guidance.