The Tax Reliefs and Student Loan sections carry the SA100’s claims and charges. Everything here feeds the live calculation the moment it is entered, so you can see exactly what each claim is worth.
Tax reliefs
The page is grouped by relief: pension contributions, charitable giving, Blind Person’s Allowance, the High Income Child Benefit Charge and Marriage Allowance.
- Pension contributions — enter relief-at-source payments gross (as the form asks); the calculation extends the basic-rate band and protects the Personal Allowance taper accordingly. Retirement annuity and overseas scheme payments are deducted from income.
- Gift Aid — enter what the client actually paid; the gross-up and band extension happen in the calculation. You can see the effect in the band breakdown: the basic-rate band grows by the grossed-up gift.
- Marriage Allowance — tick whether the client is receiving from or transferring to their partner; the £252 reduction (or reduced allowance) is applied automatically. The spouse identity boxes are also here.
- High Income Child Benefit Charge — enter the Child Benefit received and number of children; the charge is calculated from adjusted net income (1% per £200 over £60,000, fully clawed back at £80,000).
- Blind Person’s Allowance — tick registered blind and the allowance is added.
- Winter Fuel Payment — this one sits in Personal Details, not here: enter the payment received and the calculation charges it back where the client’s income is over £35,000.
Student and postgraduate loans
Tick the notification box, pick the plan type, and enter anything already repaid through PAYE — the calculation works out the Self Assessment repayment from total income (unearned income counts once it exceeds £2,000) and nets off the PAYE deductions.
Finishing your return
The Finishing Your Return section carries the SA100’s closing boxes, grouped as on the form — refunds and tax code, repayment bank details, the tax adviser’s details, other information (including the provisional-figures indicator), and signing on behalf of someone else. Repayment bank details are all-or-nothing: HMRC expects the bank name, sort code and account number together, not one without the others. The declaration itself is confirmed on the Submission screen at filing time, so nothing here blocks day-to-day data entry.
