Which Self Assessment supplementary pages you need

The main SA100 tax return covers UK interest and dividends, small amounts of foreign savings income, UK pensions and state benefits, and common reliefs. Most other income needs its own supplementary pages: SA102 for employment, SA103 for self employment, SA104 for partnerships, SA105 for UK property, SA106 for foreign income, SA107 for trusts, SA108 for capital gains, SA109 for residence and SA101 for less common items. Page TR 2 of the return asks nine questions that tell you which pages to include.

How does the return tell you which pages you need?

Page TR 2 of the 2026 SA100, which covers the year 6 April 2025 to 5 April 2026, asks you to answer Yes or No to nine questions: Employment, Self employment, Partnership, UK property, Foreign, Trusts etc, Capital Gains Tax summary, Residence and foreign income and gains (FIG) regime etc, and Additional information. HMRC’s SA150 notes say that if you answer Yes to any of them, you must send the matching supplementary pages too. If you do not, HMRC will treat the return as incomplete and send it back. On a paper return you also put X in box 21 on page TR 8 to show you are enclosing separate supplementary pages.

If you file online, the system asks the same questions and brings in the right sections. HMRC’s online service can send the SA100 and most supplementary pages. Commercial software can also file the partnership return (SA800) and the trust return (SA900).

Which page covers which income?

Income or event	Page	When it is needed
Employment, directorships, offices, agency work	SA102 (one per employment)	Any employment, directorship or paid office in the year
Self employment, including construction subcontractors	SA103S or SA103F (one per business)	Turnover from all businesses over £1,000
Partnership profits	SA104S or SA104F (one per partnership)	Any partnership you were a partner in
Rents and other UK property income	SA105	Property income over £1,000
Foreign income, foreign tax credit relief	SA106	Above the small amounts that can go on page TR 3, or any claim for relief
Income from trusts, settlements and estates	SA107	Beneficiaries, settlors and some estate income
Capital gains and losses	SA108	Any of the tests described below
Residence and the FIG regime	SA109	Non resident, arriving in the UK, split year or FIG claims
Less common income, reliefs and charges	SA101	For example life policy gains, Married Couple’s Allowance, pension charges

There are also specialist versions: SA102M for ministers of religion, SA102MP, SA102MS, SA102MLA and SA102MSP for elected members, and SA103L for Lloyd’s underwriters. SA110 is the tax calculation summary for paper filers who work out their own tax.

What are the rules for employment and self employment pages?

You need a separate SA102 for each job, directorship or office. The SA150 notes include directors of UK companies, including dormant companies. The exception is a director of a registered charity or community interest company who received no employment income and no dividends or other distributions from that company or a connected company. Agency workers and people working for one person through another company or partnership also use SA102. Construction Industry Scheme subcontractors do not; their income goes on the self employment pages (see CIS).

For self employment, the short pages (SA103S) are for straightforward businesses with turnover under £90,000. The full pages (SA103F) are for businesses that are more complex, have turnover of £90,000 or more, or need to adjust their profits. You do not need these pages if your combined trading receipts are £1,000 or less, because the trading allowance makes them exempt. You might still choose to include them to claim a loss, to pay voluntary Class 2 National Insurance, or to reclaim CIS deductions.

What about partnership and property income?

Each partner completes their own partnership pages, and the nominated partner also files the SA800 Partnership Tax Return. The figures come from the Partnership Statement. If you have foreign partnership income and are claiming relief under the FIG regime, you must use the full pages (SA104F). For how LLP members are taxed, see our guide to limited liability partnerships.

SA105 covers UK rents, including furnished rooms in your own home. If you provide meals and other services, that income goes on the self employment pages instead. Total property income of £1,000 or less (excluding income covered by Rent a Room relief) is exempt under the property income allowance. You can still report it to claim a loss, and non resident landlords can report it to reclaim tax deducted under the non resident landlord scheme. You cannot claim Rent a Room relief and the property income allowance on the same income.

When are foreign, trust and residence pages needed?

Untaxed foreign interest of up to £2,000 and foreign dividends of up to £500 can go on page TR 3 of the main return instead of SA106. Above those amounts, or for overseas pensions, reporting fund income, foreign property income over £1,000, income from a person abroad under the transfer of assets rules, or any claim for Foreign Tax Credit Relief, you need SA106. Anyone claiming the FIG regime must report the income on SA106 to claim relief, even if the amount is small.

SA107 is for beneficiaries of a trust (other than a bare trust) or settlement, settlors whose trust income is treated as theirs, and some estate income, such as income from a specific estate asset like rent from an estate property.

SA109 is needed if you were not UK resident, arrived during the year and became resident, want split year treatment, or are making a claim or election under the FIG regime, the temporary repatriation facility, Overseas Workday Relief or Business Investment Relief.

When must you complete the capital gains pages?

The SA150 notes require SA108, with computations, if any of these apply:

• you disposed of chargeable assets worth more than £50,000;
• your chargeable gains before losses were more than £3,000;
• you want to claim an allowable loss or make a capital gains claim or election;
• you have gains from carried interest;
• you disposed of an interest in UK property while non resident, or while UK resident but overseas;
• you filed a real time Capital Gains Tax return on a disposal and have not paid the full tax.

The £50,000 test catches people with no gain at all. If you sold UK residential property, check whether you also needed a 60 day property return. Chargeable event gains on life insurance policies are not capital gains; they go on SA101.

What does SA101 cover?

SA101, Additional information, is for less common items: interest from UK securities and peer to peer loans, life insurance gains, stock dividends, share scheme income, lump sums or compensation from an employer, disguised remuneration, and Seafarers’ Earnings Deduction. It is also where you claim Married Couple’s Allowance, certain reliefs and loss reliefs, report pension savings tax charges such as the annual allowance charge, and give details of disclosed tax avoidance schemes.

What does this look like in practice?

Illustration only. Priya is an employee who lets out a flat and sold shares for £60,000 in 2025 to 2026, making a £2,000 gain. She also received £300 of foreign dividends. She needs SA102 for her job and SA105 for the flat. She also needs SA108, because her disposal proceeds were over £50,000 even though her gain was under £3,000. The foreign dividends can go on page TR 3 because they are under £500, unless she wants to claim relief for foreign tax, in which case she needs SA106.

What are the common mistakes?

• Using one SA102 for two jobs, or leaving out a dormant company directorship.
• Using the short self employment pages when turnover was £90,000 or more.
• Leaving out SA108 because the gain was small, when the proceeds exceeded £50,000.
• Missing SA106 when claiming foreign tax relief, or putting life policy gains on SA108.
• Answering Yes on page TR 2 but not enclosing the pages, so the return is sent back. That can cause a late filing penalty under the Self Assessment deadlines: for 2025 to 2026, paper returns are due by 31 October 2026 and online returns by 31 January 2027.

If your qualifying income for 2024 to 2025 was over £50,000, you should have started using Making Tax Digital for Income Tax from 6 April 2026. You still submit a Self Assessment return for the year before you start.

If HMRC opens a check into your return, tax investigation insurance pays your accountant’s fees. Solar Protect cover pays up to £100,000 with no excess; it never pays tax, interest or penalties. Read how our cover works or get a quote.

Related Accountapedia entries

• Completing the partnership pages (SA104)
• Declaring foreign income on a tax return
• The trusts pages on a personal tax return (SA107)
• Who is exempt from MTD for Income Tax
• The four year foreign income and gains regime
• Which CT600 supplementary pages a company needs

See also: SA100: the Self Assessment tax return explained.

Sources

• GOV.UK: Self assessment tax return forms
• GOV.UK: Self assessment tax return sa100
• GOV.UK: Self assessment for agents online service
• GOV.UK: Self assessment partnership short sa104s
• GOV.UK: Check if youre eligible for making tax digital for income tax

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 8 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.