Documents
Tax calculation summary (2024)
PDF, 270 KB, 2 pages
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Tax calculation summary notes (2024)
PDF, 2.28 MB, 56 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.
Published 4 April 2014
Last updated 6 April 2024 +show all updates
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The tax calculation summary and notes have been added for tax year 2023to 2024 and the versions for tax year 2019 to 2020 removed.
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The tax calculation summary and notes have been added for tax year 2022 to 2023 and the 2019 versions removed.
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The tax calculation summary form and notes have been added for tax year 2021 to 2022 and the 2018 versions removed.
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The form and notes have been added for tax year 2020 to 2021.
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The English and Welsh Tax calculation summary notes for 2017 have been replaced.
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The Welsh Tax calculation summary notes for 2020 have been replaced.
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We have updated the Tax calculation summary notes make corrections on page 13 and 38
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The form and notes have been added for tax year 2019 to 2020.
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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.
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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.
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The form and notes have been added for tax year 2017 to 2018.
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The Tax calculation summary notes (2017) have been updated so that you can calculate the best way to use your personal allowance.
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The form and notes have been added for tax year 2016 to 2017.
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Updated English and Welsh PDFs for 'Tax calculation summary notes (2016)' at pages TCSN 33 and TCSN 34
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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).
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Amended line 2 and box j1 in section 20 on page 42 of Tax calculation summary notes (2016) English and Welsh versions.
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Rates, allowances and duties have been updated for the tax year 2016 to 2017.
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The 2015 to 2016 form has been added to this page.
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Page 37 has been amended to show the correct Annual exempt amount of £10,900 for 2013 to 2014.
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Added translation
