| Overview |
The SA110 tab in BrightTax shows the tax calculation for the Individual Tax Return — the computed liability, payments on account, and balancing payment. Most fields on this page are calculated automatically by BrightTax after you run Check and Calculate. This article explains the key sections and what to review before submission.
| When to View the SA110 |
The SA110 is populated after you run Check and Calculate from the bottom toolbar. Until then, many fields will be blank or show zero. Always run Check and Calculate before reviewing this page.
| Key SA110 Sections |
| Section | What It Shows |
|---|---|
| Income Tax | Total income tax charged for the year, broken down by rate band (basic, higher, additional) |
| National Insurance | Class 4 NIC for self-employed clients; calculated from SA103 entries |
| Capital Gains Tax | CGT liability calculated from SA108 entries, if applicable |
| Student Loan | Student loan repayment amount, if applicable |
| Tax already paid | PAYE tax deducted at source from employment and pensions; entered via SA102 |
| Tax due / overpaid | The net amount owed to HMRC or to be repaid, after deducting tax already paid |
| Payments on Account | The two interim payments due for the following tax year (January and July) |
| Balancing Payment | The final payment due on 31 January following the tax year end |
| Reducing Payments on Account |
If the client's income for the following year is expected to be lower than the current year — reducing their likely tax liability — they can apply to reduce their payments on account. To do this in BrightTax:
- Go to the SA110 tab.
- Switch to Edit mode using the bottom-left toggle.
- Tick Box 10 — Application to reduce payments on account.
- Enter the reduced amount in Box 11.
- Re-run Check and Calculate to update the calculation.
| ⚠ Important: Reducing payments on account when income has not actually decreased can result in an interest charge from HMRC. Only reduce payments on account where there is a genuine expectation of lower income. |
| Printing the SA302 |
The SA302 tax calculation summary — often requested by mortgage lenders as proof of income — is printed from the SA110 page. Click Print from the bottom toolbar and select Tax Calculation (SA302) from the print options.
| Frequently Asked Questions |
Q: The SA110 is showing zero tax — is this correct?
A: If you have not yet run Check and Calculate, the SA110 will not be populated. Run Check and Calculate from the bottom toolbar to generate the calculation.
Q: The tax liability looks incorrect — what should I check?
A: Review each supplementary schedule to ensure all income has been entered correctly. Check the SA100 for any income entered directly. Re-run Check and Calculate after making any corrections.
Q: How do I print the SA302 for a mortgage application?
A: Go to the SA110 tab, click Print from the bottom toolbar, and select Tax Calculation (SA302).
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