Forms covered
| Form | Description |
|---|---|
| SA106 Foreign 2026 | Reports foreign income and gains and claims Foreign Tax Credit Relief (FTCR) |
| SA108 Capital Gains Tax Summary 2026 | Summarises chargeable gains and losses and works out CGT due |
| SA109 Residence and Foreign Income and Gains (FIG) Regime 2026 | Records UK residence status and claims for non-resident allowances, double taxation relief, FIG, Overseas Workday Relief and other reliefs |
Deadlines
- Paper filing with the SA100 by 31 October 2027, online by 31 January 2028.
- Tax and CGT payable by 31 January 2028.
- FTCR claims normally within four years of the end of the tax year.
- Gains on UK residential property must be reported and paid within 60 days of completion through a separate UK Property Disposal return.
SA106 Foreign
Covers overseas interest, dividends, pensions, rental property abroad, offshore funds, foreign trusts and asset transfers, and claims FTCR. You’ll need foreign income statements, evidence of foreign tax paid, country codes and treaty details.
SA108 Capital Gains Tax summary
Summarises gains and losses on property, shares, cryptoassets and business assets, works out CGT and records reliefs, with computations attached. You’ll need contracts, dates, costs, valuations, share pool and crypto records, losses and relief claims.
SA109 Residence and FIG regime
Records UK residence status and claims for non-resident allowances, double taxation relief and the FIG regime. You’ll need day-count records, travel records, work diaries, tie details, treaty documents and Statutory Residence Test notes.
FAQs
Frequently asked questions
When must gains on UK residential property be reported?
Within 60 days of completion through a separate UK Property Disposal return, not only on the SA108.
How long do I have to make an FTCR claim?
Normally four years from the end of the tax year.