The SA106 form is a form used by individuals in the United Kingdom as part of the Self Assessment tax return process. The form is used to report income and gains from savings and investments.

The form is divided into several sections, each of which asks for specific information about the individual's savings and investment income. It includes sections for entering information about interest received from the bank and building society accounts, dividends received from shares and unit trusts, and any other income received from savings and investments, such as gilt-edged securities and foreign dividends.

The form also includes sections for entering information about any capital gains or losses made on the disposal of assets such as shares or property.

The individual also needs to provide a calculation of their taxable income and the amount of tax they owe, based on the information provided in the form.

Once the form is completed, it must be submitted to HM Revenue and Customs (HMRC) along with any required supporting documentation, by the deadline of 31st January following the end of the tax year.

It's worth noting that form SA106 is one of several forms that may be required as part of the Self Assessment tax return process and that different forms may be needed depending on the individual's specific circumstances. Therefore, it's always recommended to consult with a tax professional or HMRC guidance before submitting the form, to ensure that it is completed correctly and that all required information is included.