SA106 foreign pages: reporting overseas income and gains

Who needs it

• UK residents with income from outside England, Scotland, Wales and Northern Ireland. The Channel Islands and the Isle of Man count as foreign.
• Anyone with foreign savings interest, dividends from overseas companies, an overseas pension or rent from property abroad.
• Anyone who paid tax abroad on that income and wants Foreign Tax Credit Relief.
• Not usually non-UK residents: they don't pay UK tax on foreign income.

What you need before you start

• The amount of each foreign income source for the tax year.
• The foreign tax paid on each, from a tax certificate or statement.
• The country each source comes from, because the relief depends on the double-taxation agreement with that country.
• Income and expenses for any overseas property.

How to file SA106

1. 1List every source of income from outside the UK for the tax year, including the Channel Islands and the Isle of Man.
2. 2Note the foreign tax already paid on each source.
3. 3Check the double-taxation agreement with each country. It can limit the relief, or require you to reclaim tax from that country instead.
4. 4Complete the foreign section of your online return, or the SA106 PDF with your paper SA100, using HMRC's notes and helpsheet HS263 to work out the credit.
5. 5If you've recently become UK resident, check whether the 4-year foreign income and gains regime applies before you report.

What counts as foreign income

HMRC defines foreign income as income from outside England, Scotland, Wales and Northern Ireland, including the Channel Islands and the Isle of Man. Its examples are wages if you work abroad, investment income such as dividends and savings interest, rental income on overseas property, and income from pensions held overseas.

If you're UK resident, you normally pay UK tax on that income and report it on a Self Assessment return. If you're not UK resident, you don't pay UK tax on it.

Foreign Tax Credit Relief

When income has already been taxed abroad, you can usually claim Foreign Tax Credit Relief when you report it on your return. How much you get depends on the UK's double-taxation agreement with that country, and it can be less than the full foreign tax. Relief is usually available even without an agreement, unless the foreign tax doesn't correspond to UK Income Tax or Capital Gains Tax.

HMRC's helpsheets do the detailed working: HS263 for income and HS261 for capital gains.

New UK residents

Since 6 April 2025, people in their first four years of UK tax residence after at least ten years as non-residents may be able to claim the foreign income and gains (FIG) regime, under which eligible foreign income and gains aren't taxed in the UK. You claim it on your return, and HMRC renamed the residence pages, SA109, for the FIG regime from the 2026 form.

Common mistakes

• Treating income from the Channel Islands or the Isle of Man as UK income. HMRC counts both as foreign.
• Claiming more Foreign Tax Credit Relief than the treaty allows. Relief can be less than the full foreign tax if the agreement sets a smaller amount or UK tax on that income is lower.
• Claiming relief where the treaty says to reclaim tax from the other country. HMRC doesn't give the credit then.
• Putting overseas property on the UK property pages. It belongs on SA106.