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HorizonUK Tax Solutions

SA106 foreign income, 2025/26 returns

Overseas income on your UK return, declared properly by 31 January 2027.

UK resident with foreign interest, dividends, rent, pensions or funds? It usually belongs on your 2025/26 return. We prepare the SA106, claim relief for foreign tax and file it.

Online filing deadline: 31 January 2027

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The Short Answer

Yes, it goes on the return. A UK resident with foreign income usually needs to file a Self Assessment return, and most overseas amounts go on the SA106 foreign pages alongside the main SA100. It makes no difference whether the money reached the UK: HMRC wants the full amount, converted into pounds at the exchange rate when the income arose. The 2025/26 return must be filed online by 11:59pm on 31 January 2027, and the tax is due the same day. The narrow exception is someone whose only foreign income is dividends, whose total dividends, UK ones included, are under the £500 allowance, and who has nothing else to report.

Most people get the foreign pages wrong in the same places. Amounts go in the wrong box, exchange rates are applied inconsistently, and foreign tax credit is claimed as one lump instead of source by source. Where tax was paid abroad, Foreign Tax Credit Relief stops the same income being taxed twice, but it is capped at the UK tax on each source, so a careless return can easily pay too much or claim too much. We get those figures right.

New arrivals face a different question. If this is one of your first four years of UK residence after at least 10 consecutive tax years of non-UK residence, the FIG regime may take qualifying foreign income out of UK tax. It is not automatic. The claim sits on the SA109 pages, which we file for you as your agent. Every relieved amount must still be reported source by source, and the claim has a cost that must be weighed against the relief. Horizon is a Chartered Tax Adviser practice. We prepare the SA106 and SA109 together and run the numbers both ways before anything is filed.

Is This You?

Who this return is for

  • You are UK resident and earn interest or dividends from bank accounts or shares held overseas.
  • You let a flat or house abroad and need the rent, expenses and foreign tax reported correctly.
  • You receive a pension from an overseas scheme, possibly with tax already deducted in that country.
  • You hold ETFs or funds domiciled outside the UK, whether through a UK platform or an international broker.
  • You moved to the UK recently and want to know whether a FIG claim is worth what it costs.
  • You missed the 5 October registration date and still have foreign income to declare for 2025/26.

What Goes on Your Return

PagesWhat they cover
SA100 main returnSmall amounts only: untaxed foreign interest up to £2,000 where it is your only foreign income, and foreign dividends up to £500 in narrow conditions.
SA106 Foreign pagesOverseas interest over £2,000, foreign dividends where total dividends (UK included) exceed £500 and you are eligible for foreign tax relief, foreign pensions, pooled overseas rental profit, offshore fund income, offshore income gains on non-reporting funds, and your Foreign Tax Credit Relief claim.
Employment pagesEarnings from an overseas job go here. The SA106 is used only to claim the foreign tax paid on that income.
SA109 residence and FIG pagesNeeded for a FIG claim (box 28 for foreign income, box 29 for foreign gains), split-year treatment or Overseas Workday Relief. HMRC's free online service cannot file them.

What We Do

Handled for you, end to end

  • Confirm your residence position first. A non-resident filing the SA109 does not use the SA106 foreign pages, so everything follows from it.
  • Convert every foreign amount into sterling at the rate when it arose, and report the full figure whether or not it reached the UK.
  • Claim Foreign Tax Credit Relief source by source, and test whether deduction relief works better in a year with no UK tax liability.
  • Pool overseas lets into one property business, apply the 20% finance cost reducer and carry any ring-fenced losses forward correctly.
  • Check each non-UK fund against HMRC's reporting funds list, so offshore income gains and excess reported income are reported properly.
  • Model any FIG claim against the allowances it costs, quantify every relieved source, and file the whole return as your authorised agent.

Start Now

What to gather

Records take longer to collect than the return takes to prepare. Start with this list, then upload what you have to your secure client portal.

  1. 1Statements or interest certificates for every overseas bank and savings account for 2025/26
  2. 2Dividend statements and broker tax packs for shares and funds held outside the UK
  3. 3The ISIN of each non-UK fund, so its reporting status can be checked
  4. 4Rent, expenses and any mortgage interest figures for each property you let abroad
  5. 5Overseas pension statements showing gross payments and any tax deducted at source
  6. 6Evidence of foreign tax paid on each source, such as foreign returns or withholding certificates
  7. 7Your UK arrival date and residence history if you moved here recently
  8. 8Your UTR, or confirmation that you have not yet registered for Self Assessment
  9. 9Photo ID and proof of address for our anti-money-laundering checks before work starts

Key Dates for 2025/26

  1. 5 October 2026

    Last day to register for Self Assessment for 2025/26 if you have never filed before or did not file for 2024/25

  2. 31 October 2026

    Paper 2025/26 return must reach HMRC by 11:59pm

  3. 30 December 2026

    Online 2025/26 return deadline (11:59pm) to have a bill under £3,000 collected through your PAYE tax code

  4. 31 January 2027

    Online 2025/26 return deadline, 11:59pm

  5. 31 January 2027

    Pay the 2025/26 balancing payment and the first payment on account

  6. 31 January 2027

    Usual last day to amend a 2024/25 return

  7. 1 February 2027

    Return now late: initial £100 late filing penalty applies (derived: day after 31 January deadline)

  8. 2 March 2027

    30 days after 31 January: 5% late payment penalty on 2025/26 tax still unpaid at this point (derived)

  9. 6 April 2027

    Making Tax Digital for Income Tax starts for anyone with qualifying income over £30,000 in 2025/26

  10. 1 May 2027

    Return 3 months late: £10 daily penalties start, up to £900 (derived)

  11. 5 July 2027

    Letting agents and tenants must give non-resident landlords their NRL6 certificate for 2026/27

  12. 31 July 2027

    Second payment on account due

  13. 31 July 2027

    6 months after 31 January: a further 5% late payment penalty on 2025/26 tax still unpaid (derived). The 6-month late filing penalty follows from 1 August 2027.

How It Works

From first call to filed

  1. 1

    Free clarity call

    A free 30-minute call directly with the adviser. We work out which pages your return needs, whether a FIG or split-year claim is in play, and what you will need to gather.

  2. 2

    Fixed quote and ID checks

    You get a fixed fee, agreed in writing before anything starts. Anti-money-laundering rules require identity and address checks first, so we complete those before any work on your return begins.

  3. 3

    Documents to the portal

    You upload statements, certificates and records to a secure client portal. Everything is handled remotely, for clients across six continents.

  4. 4

    Prepare, approve, file

    We prepare the return. You review it and approve it. We file it with HMRC as your authorised agent and confirm exactly what to pay and when.

Fixed Fees

The fee is agreed before we start

Our published fixed fees: Standard Personal Tax Return £350. Non-Resident and Expat Tax Return £550. Complex Personal Tax Return from £750, for multiple income streams, investments, trusts or complex structures. Your fixed quote is agreed in writing before work starts, and that is the total. We do not bill by the hour. Book a free 30-minute clarity call well before 31 January 2027.

Standard Personal Tax Return

£350

For individuals with straightforward tax affairs: accurate preparation and submission of your UK Self Assessment, whether you're employed, self-employed, or earning rental income, with all allowable expenses claimed.

Non-Resident & Expat Tax Return

£550

For internationally mobile individuals: handling cross-border taxation, multi-country income, and UK residency under the Statutory Residence Test, with correct reporting of overseas income.

Complex Personal Tax Return

£750+

For more sophisticated arrangements: multiple income streams, investments, trusts, and complex structures, with a detailed, tailored approach and proactive tax planning.

Fixed and agreed in writing before any work starts. No hourly billing. Full pricing

Common Questions

Honest answers, before you book

More questions? Read our full FAQ.

Free In-Depth Guides

Read the guides first, if you like

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The First FIG Filing Season: 2025/26 Returns Due 31 January 2027

Nobody has ever filed a FIG claim before this filing season: 2025/26 was the regime's first year, and the returns that carry the first claims are due 31 January 2027. New boxes, a strict quantification rule, a 5 October registration deadline for new arrivers, and a first-year tax bill that can hit 150% of the year's liability. The timeline from August 2026 to January, month by month.

10 min read · Reviewed August 2026

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Expat Self Assessment: UK Tax Returns from Abroad

Living abroad does not switch off your UK tax return. This guide explains who still files, which pages non-residents need and the deadlines that apply from overseas.

13 min read · Reviewed July 2026

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Double Tax Relief UK: How to Avoid Being Taxed Twice

How double tax relief UK works in 2026/27: Foreign Tax Credit Relief, treaty and unilateral relief, the residence tie-breaker and how to claim on SA106.

8 min read · Reviewed June 2026

Foreign Income

Foreign Rental Income: UK Tax and the SA106

Foreign rental income UK tax guide for 2026/27: report overseas lets on the SA106, claim expenses and Foreign Tax Credit Relief, and check 4-year FIG relief.

9 min read · Reviewed July 2026

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Foreign Pensions and QROPS: UK Tax Guide (2026/27)

QROPS transfers and foreign pensions under UK tax in 2026/27: the 25% overseas transfer charge, the October 2024 rule change and double tax relief.

7 min read · Reviewed June 2026

Foreign Income

Offshore Funds: The Non-Reporting Fund Trap

Sell a non-UK fund that is not on HMRC's reporting funds list and your profit is not a capital gain at all: it is an offshore income gain, taxed at income tax rates up to 45% instead of CGT at 24%, with no relief for losses on the income side. How the regime works, how to check the list, and what returning expats and new arrivals can do about it.

11 min read · Reviewed August 2026

Non-Doms & Inbound

FIG Tax Return: SA109 Boxes 28 and 29, HS266 Walkthrough

FIG tax return walkthrough built on HMRC helpsheet HS266: SA109 boxes 28 and 29 for 2025/26, the allowances a claim costs you, disclosure and records.

9 min read · Reviewed September 2026

Non-Doms & Inbound

Overseas Workday Relief: The New Rules From April 2025

The new Overseas Workday Relief is more generous than the old version in three ways and stricter in one: four years, no offshore account requirement, free remittance of relieved pay, but a hard annual cap of the lower of 30% of qualifying employment income and £300,000, claimed through a two-step election and claim on the SA109.

11 min read · Reviewed August 2026

Quick answers

Free Tax Tools

Run your own numbers, before we speak

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Accounting Fee Estimator

See an indicative fee for working with Horizon UK Tax Solutions. Answer a couple of questions about your situation for a starting figure. Every fee is fixed and agreed upfront, with no surprise bills.

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FIG Regime Eligibility Checker (4-Year Foreign Income & Gains)

Free tool: check whether you qualify for the UK 4-year FIG (Foreign Income and Gains) regime that replaced the non-dom rules, and how many of your four relief years remain. 2026/27.

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UK Statutory Residence Test Calculator

Free UK Statutory Residence Test calculator. Enter your UK days, work pattern and ties for an instant indication of whether you are UK resident, with the deciding test and full reasoning.

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UK Rental Income Tax Calculator

Free 2026/27 rental income tax calculator for UK landlords: estimate the tax on your rental profit, including the mortgage-interest (finance cost) restriction, and what you keep.

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UK Income Tax & Take-Home Calculator

Work out your UK income tax, National Insurance and take-home pay, with a Scottish-taxpayer option for Scotland's separate income-tax bands. Indicative, instant, free.

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Other Returns We File

2025/26 returns, by situation

Ready When You Are

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Book a free clarity call and we will talk through your situation and confirm a fixed price in writing: no obligation, no pressure, and no surprises.

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Prefer email? Reach us at jordanonraet-wells@horizonukts.com

Deadline 31 January: 2025/26 tax returns
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