Form

Self Assessment: tax calculation summary (SA110)

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

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
27 June 2024 — See all updates

Documents

Tax calculation summary (2024)

PDF, 270 KB, 2 pages

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Tax calculation summary notes (2024)

PDF, 1.33 MB, 53 pages

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Tax calculation summary (2023)

PDF, 166 KB, 2 pages

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Tax calculation summary notes (2023)

PDF, 1.36 MB, 53 pages

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Tax calculation summary (2022)

PDF, 163 KB, 2 pages

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Tax calculation summary notes (2022)

PDF, 1.45 MB, 53 pages

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Tax calculation summary (2021)

PDF, 159 KB, 2 pages

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Tax calculation summary notes (2021)

PDF, 1.24 MB, 52 pages

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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.

Updates to this page

Published 4 April 2014
Last updated 27 June 2024 + show all updates

  1. The English and Welsh Tax calculation summary notes for 2024 have been replaced.

  2. The tax calculation summary and notes have been added for tax year 2023to 2024 and the versions for tax year 2019 to 2020 removed.

  3. The tax calculation summary and notes have been added for tax year 2022 to 2023 and the 2019 versions removed.

  4. The tax calculation summary form and notes have been added for tax year 2021 to 2022 and the 2018 versions removed.

  5. The form and notes have been added for tax year 2020 to 2021.

  6. The English and Welsh Tax calculation summary notes for 2017 have been replaced.

  7. The Welsh Tax calculation summary notes for 2020 have been replaced.

  8. We have updated the Tax calculation summary notes make corrections on page 13 and 38

  9. The form and notes have been added for tax year 2019 to 2020.

  10. The English and Welsh Tax calculation summary notes (2018) have been updated at Box D13 as the Class 4 lower profit limit figure has changed.

  11. The Tax calculation summary form for tax year 2018 to 2019 and notes have been added and the English and Welsh notes for 2017 have been updated.

  12. The form and notes have been added for tax year 2017 to 2018.

  13. The Tax calculation summary notes (2017) have been updated so that you can calculate the best way to use your personal allowance.

  14. The form and notes have been added for tax year 2016 to 2017.

  15. Updated English and Welsh PDFs for 'Tax calculation summary notes (2016)' at pages TCSN 33 and TCSN 34

  16. 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).

  17. Amended line 2 and box j1 in section 20 on page 42 of Tax calculation summary notes (2016) English and Welsh versions.

  18. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  19. The 2015 to 2016 form has been added to this page.

  20. Page 37 has been amended to show the correct Annual exempt amount of £10,900 for 2013 to 2014.

  21. Added translation

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