Completing the SA100 Individual tax form

Income and gains

• Employment

• Employment lump sums

• Share schemes

• Self-employment

• Partnership

• Class 2 & Class 4 NIC

• State pensions and benefits

• Other UK pensions

• Income from property

• Other income / losses

• Close company loans written off

• Minister of Religion

• Member of Parliament etc.

UK Investment income

• Interest from UK banks etc.

• Dividends from UK companies

• Other dividends

• Stock dividends

• Interest from Gilts, accrued income etc.

• Bonus issues of securities and redeemable shares

Foreign income and gains

• Foreign savings interest

• Dividends from foreign companies

• Overseas pensions etc.

• Income from land and property abroad

• Foreign life assurance gains

• Income received by person abroad

• Other overseas income and gains

• Foreign tax paid on other income

Trusts and Estates

• Income from trusts or settlements

• Income chargeable on settlor

• Income from UK estate

• Income from foreign estate

Allowances

• Marriage allowance transfer

• Blind person’s allowance

• Married couple’s allowance

Gains

• Capital Gains

• Life assurance gains

Lloyd’s underwriters

Lloyd’s underwriters

Reliefs

• Gift Aid payments

• Gifts to charity

• Pension payments

• Override Foreign Tax Credit Relief

• Subscriptions for Venture Capital Trust Shares

• Subscriptions for shares under EIS / Seed EIS

• Community Investment Tax Relief

• Qualifying loan interest

• Post-cessation expenses etc.

• Maintenance payments

• Payments to a Trade union etc. for death benefit payments

• Relief claimed on redemption of bonus shares

• Relief claimed for later years trading losses

• Payroll Giving

• Social Investment Tax Relief

Other information

• Front page details

• Tax adviser and signatory details

• Repayment details

• Residence status

• Remittance basis

• Additional notes for SA100

Miscellaneous

Claim to reduce payments on account

Royalties & annual payments made

Student Loan repayments

Benefit from pre-owned assets

Underpayments, over-payments and adjustments

Business receipts taxed as income of earlier year

High Income Child Benefit Charge

Pension savings tax charges

Tax avoidance schemes

Coronavirus income