If you need to submit a self-assessment tax return and also work for an employer, you’ll need to include your employment details in your return.

You can submit your tax return online, in which case it will be tailored to include the correct sections. If you submit your Self Assessment using a paper form, you will need to include a SA102 form as part of your return.

Using the SA102 form

Employment information should be recorded on form SA102, which is also called an employment page.

If you have multiple employments, you should complete a separate page for each one. A form SA102 is also completed for:

• a company directorship
• any agency work
• an office holder which includes a treasurer, secretary or chairperson
• a partnership or company used as an intermediary, but would otherwise have been treated as an employee.

If you are an office holder but received no remuneration other than out of pocket expenses, form SA102 doesn’t have to be completed. However, make a note in the ‘Any other information’ box on your tax return.

What types of income do I need to include?

All details of income and deductions should be clearly stated. While there are a number of types of income, the most common include salary or wages, tips or gratuities, commission payments, payments made to agency workers, statutory maternity or paternity pay, and sick pay.

Providing details of all income and any deductions will allow HMRC to calculate the correct amount of tax and National Insurance which should be paid.

You should also supply the dates you started and/or ceased at each employment, along with the dates that other types of income were received to ensure you pay in the correct tax year.

Income received from any foreign employment should be declared on the form SA102, together with any foreign tax credit received if you are claiming any foreign tax credit relief. If you have paid foreign tax on some employment income but aren’t claiming foreign tax credit relief, you should enter the details on the ‘Additional information’ section.

What if I under- or overpay?

If you pay too much tax, you will receive a refund of the overpaid amount. If you underpay tax, you can either make a voluntary payment, or request that it is collected through your PAYE tax code.

What else will I need?

When completing details of employment you will be asked for a PAYE reference number for your employer. This can be found on your form P60 which provides end of year pay and tax details, or your P45 which holds leaving details of your employment.

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About The Author

Beth-Anne Bruce

I'm an experienced and fully AAT and ACCA qualified accountant, who is enthusiastic about helping business owners succeed. I also love cooking and needlepoint (at different times!). Learn more about Beth.

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