Guidance

Help with other UK income on your Self Assessment tax return

Find information on completing the other UK income section of your Self Assessment tax return.

You may need to declare other UK income on your self assessment tax return, including:

  • interest from securities
  • life insurance gains
  • share schemes
  • employment lump sums

If you own shares in a company and have received a dividend payment, you can check how to report them on your Self Assessment tax return.

If your employer has offered you company shares as a reward for working for them, you can find out if you’ll need to pay tax on Employee Share Schemes.

Helpsheets for filling in your tax return

Helpsheets provide information that can help you complete different sections of your Self Assessment tax return.

Find out how to work out the taxable amount on your employment-related shares and securities (HS305).

Gains on UK life insurance policies

If you have gains on UK life insurance policies (HS320), you can find out:

  • who should report the gain on the UK life insurance policy
  • how to report the gain
  • if you are entitled to any reliefs

Accrued Income Scheme

Use the helpsheet on the Accrued Income Scheme (HS343) to:

  • decide if the Accrued Income Scheme applies to you
  • work out your accrued income profits or losses if the scheme does apply

Other taxable income for Self Assessment

If you have other taxable income (HS325) you can work out any tax you need to pay on income such as:

  • casual earnings
  • commission
  • freelance income

HMRC YouTube video

Watch a recorded webinar about other income and tax reliefs on your online tax return.

Other income and tax reliefs on your online tax return

You will learn about other income, such as:

  • UK interest
  • dividend income
  • state pensions
  • High Income Child Benefit Charge

Paper tax return

If you complete an SA100 paper tax return, you may need to use supplementary page SA101 to report other UK income.

Updates to this page

Published 23 April 2025

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