Last updated 2026-06-27
SA106 — Foreign Income / Foreign Tax Credit Relief (UK)
SA106 — Foreign Income / Foreign Tax Credit Relief (UK) is the United Kingdom route for claiming a foreign tax credit above your treaty rate. It is filed via HMRC Self Assessment — official SA106 on paper or commercial software, issued by the HM Revenue & Customs (HMRC). The deadline is online 31 Jan / paper 31 Oct after the tax year; FTCR within 4 years. You will need a certificate of tax residence and your dividend vouchers.
What is SA106 — Foreign Income / Foreign Tax Credit Relief (UK)?
SA106 — Foreign Income / Foreign Tax Credit Relief (UK) is used to claim a United Kingdom foreign tax credit. FTCR is capped at the lower of the treaty rate and UK tax on the income. United Kingdom withholds 0.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full United Kingdom withholding tax guide.
How to file SA106 — Foreign Income / Foreign Tax Credit Relief (UK)
- 1
Confirm your eligibility
Use SA106 — Foreign Income / Foreign Tax Credit Relief (UK) if you received United Kingdom income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete SA106 — Foreign Income / Foreign Tax Credit Relief (UK)
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before the deadline
File via HMRC Self Assessment — official SA106 on paper or commercial software. Deadline: online 31 Jan / paper 31 Oct after the tax year; FTCR within 4 years.
Frequently asked questions
Is SA106 — Foreign Income / Foreign Tax Credit Relief (UK) an official form I can file directly?
It reconstructs the official statutory form. The HM Revenue & Customs (HMRC) accepts e-filing or its own form, so use this as a transcription aid: file via HMRC Self Assessment — official SA106 on paper or commercial software.
What is the deadline for SA106 — Foreign Income / Foreign Tax Credit Relief (UK)?
online 31 Jan / paper 31 Oct after the tax year; FTCR within 4 years. Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The HM Revenue & Customs (HMRC) requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Anything important to watch out for with SA106 — Foreign Income / Foreign Tax Credit Relief (UK)?
FTCR is capped at the lower of the treaty rate and UK tax on the income.
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