Form

Self Assessment: tax calculation summary (SA110)

Use supplementary pages SA110 to record the results of your tax calculation on your SA100 Tax Return.

Documents

Tax calculation summary (2018)

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Tax calculation summary notes (2018)

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Tax calculation summary (2017)

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Tax calculation summary notes (2017)

Tax calculation summary (2016)

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Tax calculation summary notes (2016)

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Tax calculation summary (2015)

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Tax calculation summary notes (2015)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use the SA110 supplementary pages when filing your SA100 Tax Return to record the amount due or overpaid for:

  • tax
  • Student Loan repayments
  • Class 4 National Insurance contributions

You should include in the calculation any:

  • underpaid tax
  • payments on account
  • surplus allowances
  • adjustments to tax due

Only complete the SA110 supplementary pages if you’re calculating your tax liability.

Published 4 April 2014
Last updated 6 April 2018 + show all updates
  1. The form and notes have been added for tax year 2017 to 2018.
  2. The Tax calculation summary notes (2017) have been updated so that you can calculate the best way to use your personal allowance.
  3. The form and notes have been added for tax year 2016 to 2017.
  4. Updated English and Welsh PDFs for 'Tax calculation summary notes (2016)' at pages TCSN 33 and TCSN 34
  5. Amendment to 'Tax calculation summary notes (2016)' at page TCSN 24. Section 'Payments on account' - text above box A324 now reads as; A309 minus (A301 + A304 + A314 + A321).
  6. Amended line 2 and box j1 in section 20 on page 42 of Tax calculation summary notes (2016) English and Welsh versions.
  7. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  8. The 2015 to 2016 form has been added to this page.
  9. Page 37 has been amended to show the correct Annual exempt amount of £10,900 for 2013 to 2014.
  10. Added translation