Completing the additional information pages (SA101)

The Additional information pages (SA101) collect less common income, deductions and reliefs that have no place on the main return or the other supplementary pages. The items people most often need them for are gains on life insurance policies, share scheme income your employer has not fully taxed, termination and other employment lump sums, and the reference numbers for any tax avoidance scheme. Disguised remuneration also appears, but usually on an adviser’s figures.

What are the Additional information pages for?

HMRC’s notes for the 2026 pages, covering 6 April 2025 to 5 April 2026, describe them as the place for less common types of income, deductions and tax reliefs. The four pages are grouped into sections:

• Other UK income: gilt and other UK securities interest, including disguised interest and peer to peer interest; life policy gains; stock dividends and bonus issues; close company loans written off; and business receipts taxed as income of an earlier year.
• Share schemes and employment lump sums: share scheme income, lump sums, compensation, foreign earnings not taxable in the UK, Seafarers’ Earnings Deduction and patent royalties paid.
• Other tax reliefs: VCT, EIS, SEIS and Community Investment Tax Relief subscriptions, qualifying loan interest, post cessation reliefs and pre incorporation losses, maintenance payments where one party was born before 6 April 1935. A separate section covers Married Couple’s Allowance.
• Other information: losses, the limit on Income Tax reliefs, payroll giving, pension savings tax charges and tax avoidance schemes.

Our guide to supplementary pages shows where SA101 sits among the other forms.

How do you report a gain on a life insurance policy?

UK insurers must issue a chargeable event certificate if they know you made a gain on a life insurance policy, a life annuity or a capital redemption policy, and the notes tell you to use that certificate for boxes 4 to 11. If you get more than one certificate for the same gain, use the later one.

• Box 4 is the gain where tax is treated as paid, which applies to most UK policies; box 5 is the number of years from the certificate.
• Box 6 is the gain where no tax is treated as paid; box 7 is the number of years.
• Boxes 8 to 10 are for gains from voided ISAs.
• Box 11 is deficiency relief, which may be due if a policy ended in the year without a gain on the final event, there were gains in earlier years, and you pay higher rate tax.

If you own a policy jointly, enter only your share. Where there are gains on several policies, the notes say to add them together in box 4 or box 6, leave the years boxes empty, and give each policy’s details, gain, years held and tax in box 19 of the main return. HMRC’s helpsheet HS320 explains that basic rate tax treated as paid cannot be repaid in any circumstances, and that these gains are income, so capital losses and the annual exempt amount cannot be used against them. You need HS320 itself if the policy is a restricted relief qualifying policy, if you were non resident while owning it, or if you think the gain is wholly disproportionate. The calculation of the gain is covered in chargeable event gains on life policies, and the relief that spreads a gain over the years in top slicing relief.

Where does share scheme income go?

Box 1 of the share schemes section is for the taxable amount on exercising share options, on shares acquired free or cheaply, and on employment related securities. The notes say to fill it in only if your employer has not fully taxed the shares, or used a lower valuation than it should have, and then only for the amount not already taxed. Amounts on your P60 or P45 are excluded. Helpsheet HS305 has working sheets and covers Share Incentive Plans, Company Share Option Plans, Save As You Earn schemes, Enterprise Management Incentives and other employment related securities. The background rules are in our guide to employment related securities.

What about disguised remuneration?

Disguised remuneration schemes, as HMRC describes them on the SA102 notes, claim to avoid Income Tax and National Insurance, usually through a loan or other payment from a third party that is unlikely ever to be repaid. Loans received from an employment in the year go in box 1 of the Employment pages, not on the SA101. On the SA101, the notes say that for income with third party arrangements or subject to the disguised remuneration rules you should speak to your tax adviser, who will tell you the figure for box 3. The history of the loan charge is explained in our guide to the loan charge.

Which boxes cover redundancy and other lump sums?

• Box 3 is taxable lump sums and certain income after the end of your job, such as holiday pay, bonuses, payments in lieu of notice and payments for restrictive covenants, but not redundancy or compensation for loss of office.
• Box 4 is lump sums from an employer financed retirement benefits scheme, with ill health or injury payments going in box 8.
• Box 5 is redundancy and compensation above the £30,000 exemption, plus taxable post employment notice pay. Box 9 is the amount covered by the £30,000 exemption.
• Box 6 is tax deducted from boxes 3 to 5, unless you included it in box 2 of the Employment pages, in which case tick box 7.

Our guide to termination payments explains how the £30,000 threshold and notice pay interact.

How do you report a tax avoidance scheme?

Box 19 of the Other information section is for the scheme reference number (SRN) or promoter reference number (PRN). The notes say you will have received an SRN on form AAG6 from the scheme provider or directly from HMRC, and a PRN from the promoter, an intermediary of the promoter or another client of a monitored promoter. You do not need to enter an SRN your employer gave you in your capacity as an employee. Put each number on a separate line; if you have more than three, use form AAG4 or AAG4(PRN).

Box 20 is the tax year in which the expected advantage arises. If the advantage arose in 2025 to 2026, enter that year; if it is expected later, enter the earliest future year. The notes say that once you have reported a scheme you must keep doing so until there is no tax advantage, for example until all losses from it are used. They also state that HMRC never approves tax avoidance schemes and that failing to report an SRN or PRN leads to a penalty. See promoters of tax avoidance schemes for the wider regime.

What does that look like in practice?

Illustration only. Raj surrendered a UK investment bond with a gain of £12,000 on his certificate, which shows tax treated as paid and 8 years. In the same year he left his job with a £36,000 redundancy payment, none of it notice pay, and his employer deducted £1,200 tax on the excess, which also appears in box 2 of his Employment page. He also has an SRN from a film scheme he joined some years ago, whose losses he is still using.

• Box 4: £12,000. Box 5: 8.
• Box 5 of the lump sums section: £6,000. Box 9: £30,000. Box 7: ticked, as the tax is already in box 2 of the Employment page.
• Box 19 of Other information: the SRN. Box 20: the earliest year in which an advantage still arises.

Which mistakes come up most often?

• Putting a life policy gain on the Capital Gains Tax pages. It is income and goes here.
• Entering box 5 or box 7 when the figure in box 4 or box 6 combines several policies.
• Reporting share option gains that were already taxed through payroll.
• Counting tax on a termination payment in both box 2 of the SA102 and box 6 of the SA101.
• Dropping an SRN in later years while the scheme still gives a tax advantage.

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Related Accountapedia entries

• Completing the UK property pages (SA105)
• Completing the partnership pages (SA104)
• Completing the employment pages (SA102)
• Completing the residence pages (SA109)
• R&D claim notification and the additional information form

Sources

• GOV.UK: Self assessment additional information sa101
• GOV.UK: Hs320 gains on uk life insurance policies 2026
• GOV.UK: Self assessment employment sa102

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 24 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.