Foreign (SA100) 2019 and earlier
Foreign (SA100) is an optional module for where the only foreign sources of income or gains are untaxed interest of up to £2,000 and/or dividends of up to £300.
The figures entered here will appear on the main Tax return form (SA100).
You can choose Foreign (SA106) to return foreign interest in excess of £2,000 and foreign dividends in excess of £300 and other sources of foreign income or gains.