SA101
Additional information (the UK's Schedule 1)
31 January online, 31 October on paper
The extra schedule that goes with SA100 for anything the main pages have no room for: savings and investment income, share schemes, investment reliefs and pension charges. These are figures only you hold, so we show you the exact box each one belongs in.
| Box | What goes in it | Amount |
|---|---|---|
| Page Ai1 box 1 | Interest from gilt-edged and other UK securities, deeply discounted securities and accrued income profits | — |
| Page Ai1 box 3 | Gains from life insurance policies, capital redemption policies and life annuity contracts | — |
| Page Ai1 box 12 | Taxable amount from share schemes not already on your P60 | — |
| Page Ai2 box 1 | Subscriptions for Venture Capital Trust shares 30 per cent income tax relief on up to 200,000 pounds a year. | — |
| Page Ai2 box 2 | Subscriptions for shares under the Enterprise Investment Scheme 30 per cent income tax relief, and the shares can be free of Capital Gains Tax. | — |
| Page Ai2 box 3 | Subscriptions for shares under the Seed Enterprise Investment Scheme 50 per cent income tax relief on up to 200,000 pounds a year. | — |
| Page Ai2 box 8 | Payments to trade unions or police organisations for death benefits | — |
| Page Ai3 box 1 | Pension savings tax charges, where you went over the annual allowance The annual allowance is 60,000 pounds, tapered for very high earners. | — |
| Page Ai4 box 1 | Any other information you want HMRC to have | — |