Foreign (SA100)

Foreign (SA100) is an Add or remove modules to the returnfor where the only foreign sources of income or gains are untaxed interest of up to £2,000 and/or dividends of up to £300.

The figures entered here will appear on the main Tax return form (SA100).

You can choose Foreign (SA106) to return foreign interest in excess of £2,000 and foreign dividends in excess of £300 and other sources of foreign income or gains.