What Is Form 106
Form 106 is an annual certificate issued by the employer to each employee, summarizing: gross income, all deductions (tax, NI, pension, training fund), benefits-in-kind, and net salary paid during the tax year. It is the employee's primary document for filing an annual return or requesting a refund.
Deadline
Employers must issue Form 106 by March 31 of the year following the tax year (e.g., Form 106 for 2026 must be issued by March 31, 2027).
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.