Self Assessment

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.

UK-wide
Guide summary

Complete the Self Assessment supplementary pages that match your income types. Use the short or full version based on your turnover or complexity. Online filing adds pages automatically; paper filers must request them.

  • Complete SA102 for each job or pension
  • Use SA103S if self-employed turnover under £85,000
  • Use SA103F if self-employed turnover £85,000+
  • Use SA104S for simple partnership income
  • Use SA104F for complex partnership income
  • Include SA105 for UK rental income
  • Add SA106 for foreign income or gains
  • Paper deadline is 31 October
  • Online deadline is 31 January
  • File online to get correct pages automatically
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UK-wide

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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 pensionSA102 (one per employment or pension)
Are self-employed with turnover under £85,000SA103S (short version)
Are self-employed with turnover of £85,000 or moreSA103F (full version)
Are a partner with straightforward trading incomeSA104S (short version)
Are a partner with complex income (property, foreign, untaxed)SA104F (full version)
Receive rental income from UK propertySA105
Have foreign income or gainsSA106
Sold or disposed of assets (shares, property, other)SA108
Are claiming non-UK residence or split-year treatmentSA109
Have trust income, stock dividends, or gains on life policiesSA101
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.

  1. 1

    Identify your income types

    List all sources of income for the tax year -- employment, self-employment, partnership, rental, foreign, capital gains, trusts, and pensions.

  2. 2

    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.

  3. 3

    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.

  4. 4

    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.

Official guidance on GOV.UK

Self Assessment tax return forms (opens in a new tab)