Personal tax – 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 (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 (eg 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.

Tax calculation summary (2014)

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

If you use assistive technology (eg 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.

Tax calculation summary notes (2014)

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

If you use assistive technology (eg 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.

Tax calculation summary (2013)

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

If you use assistive technology (eg 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.

Tax calculation summary notes (2013)

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

If you use assistive technology (eg 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.

Detail

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.