Additional income: reporting income beyond property and self-employment

Additional Income & Reliefs is the hub where you report taxable income beyond your property and self-employment, such as savings interest, dividends, employment, and pensions. It sits alongside your property and self-employment totals, ready for your tax return. The income types you can report are listed on the page, and that set grows over time.

What Additional Income & Reliefs is

Most landlords and sole traders have some income beyond their property or business, such as interest from savings, dividends, a job taxed under PAYE, or a pension. Additional Income & Reliefs, at /tax/income, is where you report that income to HMRC alongside your property and self-employment totals, before you submit your tax return.

The hub lists each kind of additional income the app can report for you. Which ones appear depend on the tax year and your account, and the set grows as new income types are added, so the page itself is the live list of what you can report. Open the hub and work through the ones that apply to you.

You only need the income types that applied to you in the tax year. Once you've sent figures for one, the hub shows them (an amount, or a count of items), along with records HMRC holds for you such as employment, and UK savings interest filed with other software once Sync from HMRC on the UK interest page has read it in, so you can see what's on your return at a glance. Income types your plan can't use aren't read, so anything you sent for them before is not shown on the hub (see If your plan can't send to HMRC below). Leave the ones that didn't apply to you: when you prepare your tax return, Year-End Review asks you to confirm which ones don't apply.

Important: The income types on the hub show what you can report now. Entries in the planned section cannot be used yet. If your return includes anything the app cannot handle, check the filing route with HMRC or your accountant before submitting your tax return. See Year-end and your tax return.

Planned income, reliefs & allowances

When available, this section appears below the income types you can use. You can browse it before connecting HMRC. It shows planned additions and their provisional release windows, with the same roadmap for every supported filing year.

The roadmap dated 28 October 2026 groups additions as follows. Student loan details, which was on an earlier version, is now available: see Student loan details below.

• November–December 2026: charitable donations and Gift Aid, pension contribution relief, investment reliefs, other and foreign tax reliefs, Marriage Allowance and declarations, and other income.
• January–February 2027: residential capital gains on the annual return (excluding the separate 60-day property return).
• February–March 2027: additional tax charges, other foreign income, insurance policy gains, other deductible expenses and Construction Industry Scheme (CIS) deductions.
• Date to be confirmed: other capital gains (including shares and crypto); partnership income and updated loss claims with carry-back relief where not already enabled; and seafarers' earnings deduction, whose scope is still under consideration.

Foreign property income is not planned. If you have a foreign property business (including a holiday let in the EEA), the app cannot send its quarterly updates: use software that supports foreign property for those. While it blocks your tax return in the app, submit the return with HMRC's online services or software that supports foreign property. See Year-end and your tax return.

These are provisional estimates. Later windows will be reviewed as the work is researched and sized; releases also depend on development, testing and HMRC approval where required. They are not guaranteed launch dates or tax filing deadlines. Planned entries do not open forms or accept figures; use the income types on the hub to see what you can report today.

Student loan details

When available, Student loan details appears on the hub. It is for information only: there is nothing to enter, and nothing is sent to HMRC.

• Your plan. HMRC gets your plan type (Plan 1, 2, 4 or 5, or a Postgraduate Loan) from the Student Loans Company. If it looks wrong, check your student loan details in your online account.
• Your repayments. For each plan you see the income HMRC counted, your repayment threshold and rate, anything your employer already deducted through payroll, and what is left to pay through your tax return.
• Estimates during the year. Until you submit your tax return, the figures come from HMRC's latest calculation. They are for information only and do not reduce your loan balance during the year. Your repayment is worked out on your total income for the year and is due by 31 January after the tax year ends, with your tax.
• After you submit your tax return. Once HMRC accepts your tax return (or a corrected one), the student loan page shows the repayment in that final calculation, labelled Final, and the hub shows the amount due. It is part of your tax bill and is due by 31 January after the tax year ends.

The details appear once HMRC has calculated your tax for the year, which happens after you send a quarterly update.

Tax reliefs

When available, a Tax reliefs group appears on the hub, and the reliefs in the November–December 2026 roadmap window leave the planned section. Reliefs reduce the tax on your whole income and are reported once a year. There are four sections, each saved to HMRC on its own:

• Gift Aid & gifts to charity. Enter the Gift Aid payments you actually made in the year (not including what the charity claims back, or payroll giving, which goes under Other reliefs), the part that was one-off payments (ones you do not intend to repeat in the next tax year), any payments you want treated as made in the previous or this tax year, and the value of shares, securities, land or buildings you gave to charity (their value minus anything you got back from the charity, plus costs such as legal fees).
• Pension contributions. For personal pensions, stakeholder pensions and SIPPs where your provider adds basic rate relief, enter your regular payments and your one-off payments as two separate figures (one-off payments are ones you do not intend to repeat in the next tax year). Each figure is what you paid plus that relief: £80 paid becomes £100. Leave the one-off payments out of the regular figure: they have their own box. Box 1 of the pension section of a tax return includes them, so take them out if you are copying from one. Leave out your employer's contributions. Retirement annuity payments, your own payments to your employer's scheme that were not taken from your pay before tax, and your own payments to an overseas pension scheme go here too.
• Investment schemes. One entry per Venture Capital Trust, Enterprise Investment Scheme, Seed Enterprise Investment Scheme or community investment, using the figures on its certificate. For each one, enter the amount you are claiming relief on, not the relief itself: for community investment that is the amount you invested that still qualifies (£10,000, not the 5% relief of £500), with each earlier investment that still qualifies as its own entry. HMRC works out the relief.
• Other & foreign tax reliefs. Qualifying loan interest, interest on loans to invest in a property letting partnership, maintenance payments, payroll giving not already taken from your pay before tax, annual payments, post-cessation trade relief and relief on a qualifying distribution, plus foreign tax on foreign income other than dividends, interest and pensions (those have their own pages).

Mortgage interest on your own rental properties is not a relief here: it goes in your property updates. Saving a section replaces what HMRC holds for that section only, and Remove all clears that section only. On the Year-End Review, the Tax reliefs row is complete once you have saved a relief, or once you say none apply to you.

Entering the figures HMRC expects

HMRC's calculation uses most figures exactly as you enter them, so a few need care:

• Taxed UK interest. Enter untaxed interest (most bank and building society interest) in full. Enter taxed interest as the amount you received after tax; HMRC adds the tax back.
• Foreign dividends, interest and pensions. The taxable amount is the amount before tax if you claim Foreign Tax Credit Relief. If you don't claim it, the foreign tax taken off comes off the taxable amount instead. The app works this out as you type until you enter your own figure, and warns you if the taxable amount still includes foreign tax that should come off. For a foreign pension, also take off any exempt part yourself.
• Employment lump sums. Only enter tax paid if it isn't already in the tax figure for that job, on your P60 or, if you left, your P45. If you tick that it is already included, leave tax paid blank.
• Share schemes. Enter only the taxable amount that wasn't already taxed through your payroll.
• Employment and Support Allowance. Only contribution-based ESA is taxable. Leave out income-related ESA.

Before you start

1. Connect your HMRC account. Every income source reads from and writes to HMRC (student loan details only read HMRC's calculation). Until you connect, the hub shows Connect your HMRC account to start reporting with a Connect HMRC button. See Connect your HMRC account.
2. Add your National Insurance Number. These actions take your National Insurance number from your HMRC connection and will not run without it. If you see National Insurance Number not configured, add it in your HMRC settings.

Tip: Before HMRC is connected, the Additional Income link may be hidden from the sidebar. You can still open the hub directly at /tax/income.

How it works

Every income type on the hub follows the same pattern, so once you have used one you know them all:

1. Open the hub. Go to Additional Income in the sidebar (or inside More tax tools), or /tax/income, and pick your tax year with the selector in the header.
2. Pick an income type. The hub shows which ones already have figures for the year (an amount, or a count of items), so you can see what is left to do. Click one to open it.
3. Review what HMRC holds. Where HMRC already has records for you, they are pre-filled, so you review and correct rather than typing from scratch. Use Sync from HMRC to re-pull the latest.
4. Correct, add, or remove. Adjust the figures, add anything HMRC does not have, and, for HMRC-supplied records, ignore the ones that do not apply to you.
5. Save or submit. Your figures are stored against the tax year and feed into your tax return.

You only touch the income types that apply to you; leave the rest alone. Each one carries into your year-end filing automatically.

Note: Some income is reported in context elsewhere rather than on the hub. For example, a company directorship is declared under Employment, at /tax/directorship.

Availability

Additional Income is included in Free and MTD Lite, with no extra charge on either plan. Income sources are read from and saved to HMRC, and student loan details read HMRC's calculation, so you need a connected HMRC account with your National Insurance Number on file. On any other plan, see below.

If your plan can't send to HMRC

The hub still lists every income type and shows what your plan can view, but nothing can be sent from it until you upgrade to MTD Lite. The hub says so once, in a Sending to HMRC needs MTD Lite notice at the top with the price and an Upgrade button:

• UK dividends, foreign dividends, foreign interest, foreign pensions and tax reliefs need MTD Lite even to view them here. The hub shows Not available on your plan for each, and their pages show an Upgrade button instead of the form.
• UK interest, employment, private pensions, and State Pension and benefits still show what's there, such as the employment records HMRC holds, with Sending to HMRC needs MTD Lite at the top of their pages. Without any subscription, employment, private pensions and State Pension and benefits can't be viewed either: the hub shows Not available on your plan and their pages say Upgrade to see your records. Their add pages show an Upgrade card instead of the form, because everything saved there is sent to HMRC; their edit pages keep your figures, with the same note above them. HMRC only takes most employment changes and State benefit changes once the tax year has ended, on any plan, so for the year in progress the pages say that.
• Directorship declarations need MTD Lite even to view them here: the page shows Upgrade to declare directorships.
• Partnership income: without any subscription it can't be viewed either: the hub shows Not available on your plan and its page says Partnership income is part of MTD Lite. On a plan that includes partnership income, its page also shows Sending to HMRC needs MTD Lite, and unless your account is read-only you can still add a partnership and save it as a draft: the page offers Save and upgrade to send instead of Submit to HMRC, which saves your draft and then opens the upgrade page. A partnership HMRC already holds can't be deleted from here.
• A partnership you sent before and changed since still counts as sent: HMRC holds the version you sent. The hub and the partnership list show how many have changes not sent; a draft you never sent isn't counted as on your return.

If something goes wrong

• The 'Additional Income' link is missing from the sidebar. The link only shows once HMRC is connected, and it may sit inside More tax tools rather than directly in the sidebar. Connect HMRC in Settings > HMRC, or open /tax/income directly in the meantime. See Connect your HMRC account.
• The hub says 'Connect your HMRC account to start reporting'. You have not finished connecting HMRC. Click Connect HMRC and complete the HMRC sign-in. You can browse the income types beforehand, but figures cannot be saved until you are connected.
• A partnership send says HMRC holds different figures for this partnership from the ones this draft was based on. The return HMRC holds for this partnership isn't the one your draft was last read from or sent as, and sending would have replaced it. Nothing was sent. Select Use HMRC's figures to put the figures HMRC holds into the form (your unsent changes are replaced), make your changes again, then submit.
• A partnership send says we can't confirm the draft was based on the figures HMRC holds. HMRC holds a return for this partnership that differs from your draft, and nothing shows your draft was read from it: for example a draft started without Sync from HMRC, a partnership last sent before the app recorded what it sent, or a draft saved before an update to this form, which could leave out a figure HMRC holds that the form can't show. Nothing was sent. Select Use HMRC's figures to put the figures HMRC holds into the form (your unsent changes are replaced), make your changes again, then submit.
• A partnership send says HMRC holds figures in a box that this form would send differently. The return HMRC holds has a figure in a box this form works out for you (such as a total) that differs from what the form works out from the other figures, so sending from here would change it. Nothing was sent, and HMRC's figures are unchanged. Contact support if you need to change this partnership's return.
• A partnership send says we couldn't check what HMRC holds for this partnership. Nothing reached HMRC. Try again in a few minutes.
• A foreign dividends, foreign interest or foreign pension save says HMRC holds different figures from the ones this page loaded. What HMRC holds for that tax year changed after the page opened, for example from another tab, your agent or other software, and saving would have replaced it. Nothing was sent. Refresh the page to see what HMRC holds now, then make your change again.
• An action says 'National Insurance Number not configured'. Add your National Insurance Number in your HMRC settings, then try again.
• Year-End Review says 'Annual summary required' for a savings account. Each savings account you've added needs a summary of the interest it paid over the whole tax year, so this is normally done after the year ends on 5 April. Open UK interest for that tax year (from that row in Year-End Review, or with the year selector). If the account's interest was filed in other software, select Sync from HMRC. If it wasn't, or the account paid no interest, open the account and send its figures for the year (0 in both boxes if it paid no interest that year). Sending needs a plan that can send to HMRC.
• UK savings interest you sent with other software shows as not submitted. Open UK interest for that tax year (from Year-End Review, or with the year selector once your accounts are listed) and select Sync from HMRC (syncing needs a plan that can send to HMRC). It reads in the figures HMRC holds for each account, which then count as on your return on the hub, on the UK interest page (Synced from HMRC) and in Year-End Review.
• Employment expenses shows a message instead of the form. The app couldn't read the expense figures already sent to HMRC for that tax year. Saving sends all your expense figures for the year together and replaces the ones sent before, so the form only opens once those figures can be read. Refresh the page to try again.
• The hub shows 'Unable to load status. Refresh to retry' for an income type. An HMRC read failed or HMRC was briefly unavailable. Refresh the hub, or open the source page and use its Sync from HMRC control.
• An income type says 'Upgrade to MTD Lite' or 'Sending to HMRC needs MTD Lite'. Your plan can't send that income to HMRC. See If your plan can't send to HMRC above.
• HMRC says you are not signed up for Making Tax Digital. The app keeps your records and shows a friendly notice. Complete sign-up, then refresh (and use Reconnect in Settings if it still shows afterwards). See Not signed up for Making Tax Digital yet?.

These income types feed into your year-end filing: see Year-end and your tax return. For anything about which income you must report, allowances, or thresholds, check with HMRC or your accountant, or see the Making Tax Digital guide.

Frequently asked questions

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