Supported reporting for MTD for Income Tax

What it’s used for

Matching box on Self Assessment tax return

Capital Gains Income

Used to record disposals and gains subject to Capital Gains Tax. Covers residential property, listed and unlisted shares, other chargeable assets, and losses and reliefs claimed.

Boxes 3–52 in the Capital gains summary page (SA108)

Charitable Givings

Used to record charitable gifts or gift aid payments you’ve made to a registered charity.

Boxes 5 to 8 in the Reliefs section of the Main return page (SA100).

CIS Deductions

Used to record Construction Industry Scheme (CIS) deductions suffered by a subcontractor. Lets you create, amend and retrieve CIS deduction details for a specific tax year.

Box 81 in the Self-employment (full) page (SA103) and box 38 in the Self-employment (short) page (SA103).

Directorship Dividends

Used to declare dividends you’ve received from companies of which you are a director. HMRC-held employments, such as those submitted via PAYE, will be added to your MTD for Income Tax records automatically when you request your data or send an update.

Box 4 of the Income section of the Main return page (SA100).

Disclosures

Used to provide details of voluntary Class 2 National Insurance Contributions (NICs) payments or tax avoidance schemes.

Box 103 in the Self-employment (full) page (SA103).

Employment Expenses

Used to record employment-related expenses that can be claimed for tax relief. This includes professional fees, subscriptions, home working expenses, and specific deductions such as patent royalties or payments to trade unions for death benefits.

Patent royalties: Box 15 of the ‘Share schemes and employment lump sums’ etc section of the Additional Information page (SA101). Payments to trade unions for death benefits: Box 8 of the ‘Other tax reliefs’ section of the Additional Information page (SA101).

 Employments Income

Used to record details of employment income. This includes pay, benefits, expenses reimbursed, tips, company car and fuel benefits, and employment-related deductions or adjustments.

Boxes 1 to 20 in the Employment page (SA102).

 Foreign and Other Dividends Income

Used to record income received from overseas dividend sources and also some more unusual UK dividends, such as bonus issues of securities and stock dividends. This box also includes close company loans written off and redeemable shares.

Boxes 4 to 7 in the Main return page (SA100), boxes 12-13.1 in the Additional Information page (SA101) and boxes 4A to 6F, 10A to 11F in the Foreign page (SA106).

Foreign Income

Used to record foreign income and gains. Covers unremittable income, foreign interest, dividends, pensions, employment earnings abroad and related foreign tax credit reliefs.

Boxes 1-44 and 46 of the Foreign page (SA106).

Foreign Reliefs

Used to record any foreign tax relief you’re claiming and foreign tax for FTCR you haven’t claimed.

Box FTC1 in the Foreign page (SA106).

High Income Child Benefit Charges

Marriage Allowance Transfer

Used to record transference of personal allowance between yourself and your spouse or civil partner.

Personal Details section in the Main return page (SA100).

Non-PAYE Employment Income

Other Employment Income

Other Reliefs

Used to record claims that reduce your taxable income, such as payments for qualifying loan interest, maintenance payments, or business losses from a previous trade.

Boxes 4-7, 9 and 12 in the ‘Other Tax Reliefs’ section, and box 6 of the ‘Income Tax losses and limit on Income Tax relief’ section of the ‘Other Information’ section, of the Additional Information page (SA101).

Pension Charges

Used to record pension-related tax charges such as Annual Allowance, Lifetime Allowance, overseas transfer charges, unauthorised payments and short service refund tax. These amounts increase an individual’s tax liability.

Boxes 10-18 of the ‘Pension Savings Tax Charges’ section of the  Additional Information page (SA101).

Pensions Income

Used to record income from overseas pensions, social security benefits and annuities.

Boxes 9A-9F in the Foreign page (SA106).

Pension Reliefs

Used to record any relief you haven’t already claimed on pension contributions, such as if you are a higher-rate taxpayer and you are paying into a Relief at Source pension scheme.

Boxes 1-4 of the Tax Reliefs section in the Main return page (SA100).

Relief Investments

Used to record any relief you’re entitled to from paying Venture Capital Trust subscriptions, Enterprise Investment Scheme subscriptions, Community Investments or Seed Enterprise Investments.

Boxes 1-3 and 10 of the ‘Other tax reliefs’ section of the Additional Information page (SA101).

Savings Income

Used to record income you want to declare from Gilt Edge interest, securities, accrued income profits or foreign interest.

Boxes 1 to 3 of the ‘Other UK income’ section of the Additional Information page (SA101) and boxes FOR3A–FOR4F on the Foreign page (SA106).

State Benefits

Used to report taxable state benefits received. This includes the State Pension, Jobseeker’s Allowance, Carer’s Allowance, Employment and Support Allowance and Incapacity Benefit.

Boxes 8 to 16 of the Income section of the Main return page (SA100).

UK Dividends Income

Used to record income received from UK dividend sources. This includes dividends from UK companies, authorised unit trusts, and open-ended investment companies.

Boxes 4 to 5 of the Income section of the Main return page (SA100).

UK Savings Accounts

Used to record interest earned on UK Savings Accounts.

Boxes 1 and 2 of the Income section of the Main return page (SA100).