The SA101 form is HMRC’s catch-all for the oddities of the tax world: pensions, trust payouts, investment hiccups, and tax reliefs that just don’t fit on the main form. If your finances have a few “special features” (or you’re not sure where to put that mystery payment from Aunt Mildred’s trust), this is the extra page you need.
So if your tax year included something a bit off the beaten path, grab your paperwork—here’s how the SA101 helps you keep everything official (and keeps HMRC from sending you those “missing info” love notes).
📋 KEY UPDATES FOR 2025
Life insurance gains: SA101 now requires you to report gains from UK life policies and capital redemption policies, including the number of years held.
Foreign pensions: Exempt employer contributions to overseas pension schemes must now be reported on the SA101.
Investment reliefs: Claims for EIS and Community Investment Tax Relief now need full investment details and claim amounts in box 19.
What is the SA101 form (and who needs it)?
If your finances don’t fit inside the “tick here, move on” boxes of the main SA100, the SA101 is where all the extras land. Officially, it’s the “Additional Information” sheet for your self assessment—but unofficially, it’s where the fun (and sometimes the confusion) begins.
You’ll need the SA101 if, for example:
- You’ve paid into or withdrawn from a registered or overseas pension scheme.
- You received share options, company shares, or stock dividends outside the usual channels.
- You have trust income, venture capital trust (VCT) payouts, or money from a life insurance policy.
- You withdrew a lump sum from an ISA, had business receipts that need extra notes, or received a life annuity.
- You’ve had “just one more thing” that didn’t fit on the main SA100 (think: foreign annuities, certain losses, odd tax reliefs).
You can complete the SA101 on paper and attach it to your physical tax return, or (far easier) just select the “Additional Information” pages when you file your self assessment tax return online—HMRC’s system will add all the right sections as you go.
📌 Pro Tip: Not sure if you need the SA101? If any tax paperwork says “report separately” or “not on SA100,” it’s your cue to add the SA101. When in doubt, the HMRC online system will prompt you if extra info is required.
Types of income, charges, or reliefs that require the SA101
The SA101 is for tax circumstances too unusual, technical, or complex for the main SA100. Here’s an in-depth look at all the most common (and not-so-common) reasons you’ll need it—so you can file like a pro and avoid HMRC follow-ups:
1. Enterprise Investment Scheme (EIS) gains or losses
If you sell EIS shares, make a loss on them, or want to claim tax relief on investments in new, high-risk companies, use the SA101 to report these transactions and request the relevant relief.
2. Venture Capital Trust (VCT) income
All dividends, interest, or profits from selling VCT shares need to be reported—even if much of this income is tax-free—so HMRC can verify your investment and tax status.
3. Annual payments and annuity contracts
If you receive payments from private annuities or contracts not taxed via PAYE, they must be listed here so HMRC can properly assess your tax liability. This includes income from certain capital redemption policies.
4. Trust income
Income, payments, or benefits received from any UK or overseas trust must be declared here, ensuring the right tax treatment and that any tax credits are correctly applied.
5. Death benefits
If you receive a lump sum or income payout as a beneficiary from someone’s pension savings or life insurance after they pass away, and it isn’t taxed through PAYE, report it here.
Some companies issue bonus shares or securities to existing shareholders, which can have unique tax implications, especially if they affect your capital gains calculations.
7. Chargeable events from life insurance, capital redemption, or investment bonds
When you surrender or partially cash in certain insurance or investment bonds, any resulting taxable gain must be reported, along with the years over which the gain accrued.
8. Foreign pensions and overseas pension scheme income
All income from non-UK pension schemes must be reported here, even if you paid tax abroad, so HMRC can calculate the correct UK tax and grant relief where appropriate.
9. Certain types of lump sums
One-off lump sum payments from pensions, life insurance, or employer buyouts that aren’t taxed at source need to be reported separately for the right tax treatment.
10. Capital redemptions and surrenders
Profits from cashing in certain insurance bonds, endowments, or policies may trigger a chargeable event—these details belong on the SA101, often to claim top-slicing relief.
11. Specific tax relief claims
If you’re claiming reliefs not handled on the main form—like the high income child benefit charge, Blind Person’s Allowance, or certain marriage allowances—they’re entered here for transparency and proper calculation. This can include some reliefs from peer-to-peer loans and certain tax charges from self-employment losses.
12. Life insurance policy payouts
If a life insurance policy matures or is surrendered and the payout exceeds what you paid in, the “gain” is taxable and must be reported on this form.
13. Income from deeply discounted securities
Some bonds or loan notes issued at a discount to their face value generate taxable income on redemption—the gain is classified as interest and goes here. This could also apply to certain gains on matured PEP investments.
14. Certain loss relief claims
Use the SA101 to claim reliefs for losses on EIS, SEIS, or VCT shares, or to offset business losses (from self-employment or other sources) against other income types for income tax relief.
15. Foreign income and gains not covered elsewhere
If you receive income or gains from overseas that aren’t covered by other supplementary pages, declare them here so HMRC knows exactly what’s going on.
16. Any other “non-standard” income or charges
If you encounter a one-off payment, obscure investment, or tax event that’s not covered by other self assessment forms, use the SA101 as your catch-all.
How will you know you need it?
HMRC might prompt you via letter or the online return, or your investment or pension paperwork will specifically mention “report on SA101.” When in doubt, check HMRC’s supplementary notes—if your situation isn’t covered elsewhere, this is the place.
📌 Pro Tip: Keep a running log of anything unusual or extra in your income for the year. When you start your tax return, check each item against the main tax return form and supplementary forms; if you can’t find a clear home, the SA101 is almost always it.
How to complete and file the SA101 form
Filling out the SA101 might sound intimidating, but it’s just about giving HMRC the details they need on all the “extra” bits that don’t fit your main tax return. Here’s how to keep things smooth and stress-free:
1. Find the form
- Online: Add the SA101 “Additional Information” section when you file your self assessment tax return online through your Government Gateway account at gov.uk.
- Download: Prefer paper? Download the SA101 form as a PDF from HMRC’s website.
- Request by post: If digital isn’t your style, request a paper copy from HMRC and they’ll post it out.
2. Fill in the details—step by step
Work through each relevant section, matching your circumstances to the boxes on the SA101:
- Pension schemes: Enter details of lump sums, death benefits, or lifetime allowance charges from any pension scheme—including registered pension schemes and overseas pensions.
- Share schemes: Record share option gains, bonus share allocations, or income from company share schemes.
- Lifetime allowance and annuity contracts: If you’ve triggered a lifetime allowance charge or started drawing from an annuity contract, fill in the amounts, any tax paid, and (if required) the number of years the contract has run.
- Other income: Document trust income, annual payments, chargeable event gains, and any oddball sources of income covered in the previous section.
- Tick all that apply: Don’t skip any page that fits—if in doubt, check the guidance at gov.uk or use the prompts in the online self assessment system.
3. Attach additional information
- If you’re including complex business receipts, annual payments, or other income that’s not self-explanatory, attach supporting documents (like certificates, statements, or calculations).
- For gains from life insurance, bonds, or capital redemption policies, include event certificates showing the number of years held and the calculation of the gain.
4. Include the right supplementary forms
- The SA101 doesn’t stand alone: include it with your main SA100 tax return and any other supplementary pages (like SA105 for property income or SA103 for self-employment).
- Filing online? The system will prompt you to add all the necessary forms as you answer questions.
- Filing on paper? Double-check you’ve included every form required for your income mix—better to send too much than too little!
5. File, submit, and beat the deadline
- Online submission: Upload everything through your HMRC account by the 31 January deadline following the end of the tax year.
- Paper returns: Post your SA100, SA101, and all supplementary forms so they arrive at HMRC by 31 October after the tax year ends (not just postmarked—received).
- Keep your submission confirmation (or proof of postage) and a digital copy of everything you sent—you’ll thank yourself if HMRC has questions later.
📌Pro Tip: File early if you can—especially if your SA101 is packed with “extras.” HMRC may have questions, and the last thing you want is a scramble with the deadline (or a penalty notice instead of a thank you).
Common mistakes to avoid
Even seasoned taxpayers get tripped up by the SA101. Here’s what to double-check before you file—so you don’t get a letter from HMRC (or worse, a surprise tax calculation you weren’t expecting):
1. Missing or misreporting special income
Don’t gloss over bonus issues of securities, stock dividends, peer-to-peer loans, or other “oddball” income—if in doubt, declare it. The SA101 is for everything too weird for the main tax return.
2. Overlooking relevant tax relief
Many filers forget to claim reliefs they’re entitled to—like maintenance payments, married couple’s allowance, community investment tax relief, or relief on income from capital redemption policies and registered pension schemes. If you’re eligible, claim it!
3. Not providing enough additional information
Chargeable event gains, business receipts, or complex annual payments need clear supporting documents (like event certificates or detailed statements), especially if filing by paper form. If HMRC can’t follow your numbers, your tax calculation may be wrong—or delayed.
4. Using the wrong tax year
Make sure you’re using figures from the correct tax year, and that you’ve updated for any corrections from earlier years. Don’t recycle last year’s numbers by mistake.
5. Forgetting supplementary forms or supporting documents
The SA101 is a supplement, not a stand-alone. Always attach it to your main tax return (SA100), with all other relevant pages and supporting paperwork. Filing online? The system helps, but on paper, you’re in charge.
HMRC specifically checks for undeclared income from avoidance schemes, government gilts, or redeemable shares. If you’re unsure, check gov.uk for guidance—or add an explanation in the additional information box.
📌 Pro Tip: If your tax affairs are complex, fill out your SA101 on paper (even if you plan to file online) as a “practice run.” You’ll spot gaps, confusing sections, or missing documents before you commit—saving yourself last-minute stress and reducing the chance of errors slipping through.
Special income? Special support.
If your tax life is a mix of pensions, trusts, bonus shares, or anything that makes your friends say “wait, what?”, the SA101 is your must-have sidekick. Review everything, keep your paperwork tight, and don’t let HMRC’s extra questions ruin your weekend.
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Frequently Asked Questions
Do I need to complete the SA101 if I only have pension income?
You only need the SA101 if your pension income involves lump sums, overseas pensions, lifetime allowance charges, or other complexities not covered on your main tax return. Standard UK state pension or private pension income can usually go straight on the SA100.
What’s the difference between the SA100 and SA101 forms?
The SA100 is your main self assessment tax return form—think of it as the headline act. The SA101 is the “supporting cast” for all those quirky, extra bits of income or relief that don’t fit the usual boxes.
Where do I get the SA101 form?
You can add it when filing your tax return online via the HMRC system, download it as a PDF from gov.uk, or request a paper form by calling HMRC.
What if I forget to include special income or reliefs on the SA101?
Missing something important could mean you overpay tax, underclaim reliefs, or get a “please explain” letter from HMRC. You can amend your return within 12 months, but it’s better to get it right the first time!
Can I submit the SA101 by itself?
Nope! The SA101 is always a supplement. It needs to be attached to your main SA100 tax return (and any other supplementary pages) whether you’re filing online or by post.
What kind of supporting documents might HMRC want?
Chargeable event certificates, pension statements, trust income summaries, annuity contracts, and sometimes calculation sheets for tricky reliefs. When in doubt, include it or mention it in the “additional information” box.
Is there a deadline for the SA101?
Yes—the SA101 follows the same deadline as your main tax return: 31 October for paper forms, 31 January if you file online.
Can I get help if I’m lost?
Absolutely! HMRC has guides on gov.uk, and our recommended accountants can walk you through all the sticky bits (and maybe spot some reliefs you didn’t know you could claim).
Do I need to complete the SA101 every year?
Only if you have special income, reliefs, or tax charges that aren’t covered by the SA100 or other supplementary forms. If your tax life is simple this year—skip it!
What’s the most common mistake with the SA101?
Forgetting to include it with your main return, misreporting a lump sum or bonus issue, or not attaching enough information to explain complex events. Double-check, and if you’re not sure, add a note for HMRC.