Data input sections for SA100 tax returns
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
- Unremittable income
Trusts and Estates
- Income from trusts or settlements
- Income chargeable on settlor
- Income from UK estate
- Income from foreign estate
Allowances
Gains
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
- Disguised remuneration (removed from 2022)
- Tax avoidance schemes
- Coronavirus income