| Overview |
Individual Tax Returns in BrightTax are built from a core SA100 return plus supplementary schedules that cover specific income types. This article explains which schedule to use for each type of income or claim, and how to add schedules to a return.
| How to Add a Supplementary Schedule |
- Open the ITR and go to the Summary tab.
- Click What Makes Up the Tax Return: Supplementary Pages from the left-hand menu.
- Tick the checkbox next to the schedule you want to add.
- Click the + symbol next to the schedule name to open it.
- Switch to Edit mode and enter the required data.
- Click Save before moving to the next schedule.
| Supplementary Schedule Reference |
| SA Page | Income / Claim Type | When to Use |
|---|---|---|
| SA101 | Additional Information | Other income not covered elsewhere — e.g. SEIS relief, certain state benefits, other tax reliefs |
| SA102 | Employment | PAYE employment income, benefits in kind, expenses, and lump sum payments. One schedule per employment. |
| SA103S / SA103F | Self-Employment (Short / Full) | Sole trader business income and expenses. Use Short for turnover under £85,000 with simple expenses; use Full for higher turnover or capital allowances claims. |
| SA104S / SA104F | Partnership (Short / Full) | Share of partnership income. One schedule per partnership. |
| SA105 | UK Property | Rental income from UK residential or commercial property. One schedule covers all UK properties. |
| SA106 | Foreign Income | Foreign employment, self-employment, interest, dividends, and rental income. Also used for foreign tax credit relief. |
| SA107 | Trusts | Income from UK trusts, settlements, and deceased estates. |
| SA108 | Capital Gains | Disposals of assets during the tax year — shares, property, and other assets. |
| SA109 | Residence, Remittance Basis etc. | For non-UK residents or clients claiming the remittance basis. |
| ✔ Tip: For self-employment income, use SA103F (Full) if the client has capital allowances to claim, is claiming actual expenses rather than a flat rate, or has turnover above the VAT threshold. When in doubt, use the Full version. |
| Multiple Instances of the Same Schedule |
Some schedules can be added more than once to cover multiple sources of the same income type:
- SA102 — add one per employment
- SA103 — add one per self-employment business
- SA104 — add one per partnership
For these schedules, click Create when in the schedule view to add an additional instance.
| Frequently Asked Questions |
Q: Does it matter whether I use SA103S or SA103F?
A: Yes. If the client has capital allowances, actual rather than simplified expenses, or turnover above £85,000, you must use SA103F (Full). Using SA103S when SA103F is required will cause a validation error on Check and Calculate.
Q: Where do I enter dividend income?
A: UK dividends are entered directly on the SA100 Income page (TR3), not on a supplementary schedule. Foreign dividends are entered on SA106.
Q: My client has rental income and self-employment — do I need two schedules?
A: Yes. Add SA105 for the rental income and SA103 for the self-employment income as separate schedules.
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