If you are asked to complete a Self Assessment tax return annually, or if you request a tax return from HMRC, you will be sent the main tax return for completion. It isn’t possible for all income to be covered on the tax return so various pages are available which cover different types of income. Form SA102 is one of those pages and is used to declare earnings from employment or as a director.
One form SA102 is used for each employment or directorship, with details of income and deductions required for each one. All employments, whether a UK or foreign employment should be declared using form SA102. The term ‘employments’ covers directorships, employments-full and part time, agency work and offices. If you hold an office, you don’t need to complete a form SA102 if you only receive a reimbursement of expenses. This can be declared on the form SA100 under ‘any other information’.
All income that would be received through employment should be declared on an employment page. There are a large number of different types of income, but the most typical include salary or wages, commission or tips and gratuities, sick pay, statutory maternity or paternity pay, payments made while working for an agency.
Providing all relevant information of any employment income or any of the other incomes listed will allow HMRC to calculate the correct amount of tax to be deducted. Giving the dates that you started or ceased employments, and the dates that other types of income were received will ensure that you are taxed under the correct tax year.
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