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Posted Wed, 10 Jan 2024 01:38:11 GMT by
I can only find a “downloadable” version of the SA106 form at the HMRC website. Can anyone please signpost me to where I can find the online version of the SA106 form so that I can fill it out online and file it together with SA100? Or do I need to download and print it out and then scan it and attach to SA100 before filing the tax return online? Thanks
Posted Tue, 16 Jan 2024 11:52:40 GMT by HMRC Admin 19 Response
Hi,

The SA106 is only for paper returns. If you are filing online you need to tailor your return at section 3 to say yes that you have foreign income.

Thank you.
Posted Sun, 01 Dec 2024 21:10:40 GMT by efab2971 Fabiano
Good evening, I am filing online and have checked "yes" to "Do you wish to claim Foreign Tax Credit Relief on Capital Gains" as I am trying to get foreign tax relief on an Italian life insurance where withholding tax has already been deducted at source. As this is related to a foreign Life Insurance the capital gain section is also being completed (both those parts are in Tailor your return page 1/3). I would expect to see a page where the Foreign Tax Credit Relief can be inserted in an equivalent way to the SA106 form (if this was being done in paper form), however the part "if you’re calculating your tax, enter the total Foreign Tax Credit Relief on your income" is nowhere to be found before or after the final calculations. I am just presented directly to the submit page. I would have thought those parts should automatically be shown if you checked "yes" to "Do you wish to claim Foreign Tax Credit Relief on Capital Gains". The result is that I am being taxed twice which seems incorrect. Please could you advise if I need to do anything else to get those pages equivalent to the SA016 form, maybe in the capital gain part? Thank for your help.
Posted Thu, 05 Dec 2024 16:56:55 GMT by HMRC Admin 20 Response
Hi efab2971 Fabiano,
Foreign life insurance is not a capital gain as such so you are not claiming foreign tax credit relief on a capital gain.
Within the foreign section you show the life insurance gain at - Gain  from foreign life insurance policies, capital redemption policies and life annuity contracts , then the next question is the number of years it was held and the next question is the tax paid.
Thank you.

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