| Overview |
The SA100 tab in BrightTax contains the core pages of the Self Assessment tax return — the pages that apply to most taxpayers regardless of their income sources. Supplementary schedules (SA102–SA110) are added separately via the Summary tab. This article explains each SA100 section and what to enter.
| SA100 Sections at a Glance |
| Section | HMRC Page Ref | What It Covers |
|---|---|---|
| Income | TR3 (Page 3) | Interest, dividends, state pension, and other income not covered by supplementary pages |
| Tax Reliefs | TR4 (Page 4) | Gift Aid donations, pension contributions, blind person's allowance, and other reliefs |
| Student Loan, Child Benefit & Marriage Allowance | TR5 (Page 5) | Student loan repayments, high income child benefit charge, and marriage allowance transfer |
| Finishing Your Tax Return | TR6 & TR7 (Pages 6 & 7) | Declaration, bank account details for repayment, and additional information |
| Income — TR3 |
The Income page covers income sources that are entered directly on the SA100 rather than via supplementary schedules. Key fields include:
- Box 1 — UK interest from banks, building societies, and other sources (net amount).
- Box 2 — Untaxed UK interest.
- Box 3 — Dividends from UK companies — see Entering Dividends on an Individual Tax Return for full guidance.
- Box 8 — State pension and taxable incapacity benefit.
- Box 9 — Other pensions and retirement annuities.
To enter a figure, switch to Edit mode and type directly into the relevant box, or click the + symbol next to a field to open the breakdown entry screen where you can add multiple entries with dates and descriptions.
| Tax Reliefs — TR4 |
The Tax Reliefs page covers deductions and reliefs that reduce the client's tax liability. Key fields include:
- Box 1 — Payments to registered pension schemes (relief at source).
- Box 5 — Gift Aid donations to charity.
- Box 11 — Blind person's allowance.
- Box 12 — Married couple's allowance (for eligible clients).
| ✔ Tip: Pension contributions entered on TR4 are for relief at source schemes. For net pay arrangement contributions (deducted before tax by an employer), these are entered on the employment supplementary page SA102 instead. |
| Student Loan, Child Benefit & Marriage Allowance — TR5 |
- Student Loan repayment — tick the relevant box if the client has a Plan 1, Plan 2, or postgraduate loan repayment due.
- High Income Child Benefit Charge — complete if the client or their partner received Child Benefit and their income exceeds £60,000.
- Marriage Allowance — complete if the client is transferring or receiving the marriage allowance from a spouse or civil partner.
| Finishing Your Tax Return — TR6 & TR7 |
- Bank account details — enter the client's bank account details if a repayment is due. Alternatively, pre-populated practice bank details will appear here if configured in System Settings.
- Additional information — use this box to provide any additional context to HMRC where required.
- Declaration — review before submitting. The declaration is confirmed at the point of submission.
| Frequently Asked Questions |
Q: Where do I enter employment income?
A: Employment income is entered on the SA102 supplementary schedule, not directly on the SA100. Add SA102 via the Summary tab under What Makes Up the Tax Return.
Q: Where do I enter self-employment income?
A: Self-employment income is entered on SA103 (self-employment full or short). Add this via the Summary tab.
Q: A box I need is greyed out — why?
A: Grey fields are calculated automatically by BrightTax. If a specific input box appears greyed out, check that you are in Edit mode and that the field is not dependent on another entry that has not yet been made.
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