Guide
Understand Self Assessment supplementary pages
Reference guide to all SA100 supplementary pages. Find out which pages you need to complete, what each one covers, and whether to use the short or full version.
Your Self Assessment tax return (SA100) is the main form, but most people also need one or more supplementary pages to report specific types of income. You only complete the pages that apply to your circumstances -- there is no need to file pages for income types you do not have.
This reference lists every SA100 supplementary page, explains who needs each one, and helps you decide between short and full versions where both exist.
Which pages do you need?
Use this quick checklist to identify the supplementary pages for your situation. You may need more than one if you have multiple income sources.
| If you... | Complete |
|---|---|
| Are employed or receive a company pension | SA102 (one per employment or pension) |
| Are self-employed with turnover under £85,000 | SA103S (short version) |
| Are self-employed with turnover of £85,000 or more | SA103F (full version) |
| Are a partner with straightforward trading income | SA104S (short version) |
| Are a partner with complex income (property, foreign, untaxed) | SA104F (full version) |
| Receive rental income from UK property | SA105 |
| Have foreign income or gains | SA106 |
| Sold or disposed of assets (shares, property, other) | SA108 |
| Are claiming non-UK residence or split-year treatment | SA109 |
| Have trust income, stock dividends, or gains on life policies | SA101 |
| Want to calculate tax manually (paper filers only) | SA110 |
Multiple sources: If you are both self-employed and a landlord, you need SA103S or SA103F and SA105. If you also sold shares during the year, add SA108 as well.
Multiple employments: Complete a separate SA102 for each employment or company pension you received during the tax year.
Short vs full versions
Two supplementary pages come in short and full variants. The short version is simpler and quicker to complete, but you must use the full version in certain circumstances.
SA103S vs SA103F (self-employment)
- SA103S (short): Use if your annual turnover is under £85,000 and your accounts are straightforward (no capital allowances other than the trading allowance, no losses to carry forward)
- SA103F (full): Use if your turnover is £85,000 or more, you are claiming capital allowances, you have losses to carry forward or set against other income, or your accounts need adjustment (e.g. basis period reform transitional adjustments)
Not sure? If in doubt, use the full version. It captures everything the short version does and more. Using SA103F when SA103S would suffice is fine; using SA103S when you should use SA103F may mean HMRC asks you to refile.
SA104S vs SA104F (partnership)
- SA104S (short): Use if your only partnership income is from trading and bank interest
- SA104F (full): Use if the partnership has property income, foreign income, untaxed income, or you need to claim loss relief
How to get supplementary pages
Filing online
If you file through HMRC's online Self Assessment service, you do not need to request supplementary pages separately. The service asks questions about your income and automatically includes the relevant sections. This is the simplest approach and reduces the risk of missing a required page.
Using commercial software
MTD-compatible and other commercial tax software (e.g. FreeAgent, TaxCalc, GoSimpleTax) handles supplementary pages within the return. The software guides you through each section based on your entries.
Filing on paper
If you file a paper return, you must obtain the correct supplementary pages yourself. You can:
- Download them from GOV.UK (see link below)
- Call the HMRC Self Assessment orderline on 0300 200 3610
- Request them by post from HMRC
Paper deadline: Paper returns must reach HMRC by 31 October, three months earlier than the online deadline of 31 January. If you miss the paper deadline, you can still file online by 31 January.
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Identify your income types
List all sources of income for the tax year -- employment, self-employment, partnership, rental, foreign, capital gains, trusts, and pensions.
-
Match each income type to its supplementary page
Use the table above to find which SA form number applies to each income source. Note the short or full version where relevant.
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Check the short vs full threshold
For self-employment (SA103), check whether your turnover is above or below £85,000. For partnership (SA104), check whether your income is straightforward trading and interest only.
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File online or obtain paper forms
If filing online, the service adds the correct pages automatically. If filing on paper, download the forms from GOV.UK or order them from HMRC.