An SA102 Form is a type of supplementary page to the paper version of the Self Assessment tax return. You should include an SA102 if you submit a paper-based tax return and need to tell HMRC about any income that you earn as an employee, company director, or as an officeholder in an organisation, using a separate form for each position that you earn an income from during the tax year.

Complete an SA102 Form if you submit a paper-based Self Assessment tax return and need to report the details of any income you receive:

• Working for an employer
• As a director in a limited company
• As an officeholder, such as a chairperson, secretary, or treasurer in an organisation (unless the only money you receive is to reimburse expenses)
• Working for someone through another company or partnership

You don’t need to complete an SA102 Form to report income that you earn working as a subcontractor in the construction industry. This should be included in the self-employment section of your tax return (or using an SA101 Form if you’re submitting a paper return).

You’ll need to fill in a separate SA102 page for each job, directorship, or office which you held in the year, and include the details of what you earned, any deductions, and the start and end dates. This might cover full or part-time rolls, or work that you carry out via an agency.

As well as wages or salary payments, you should include the details of other types of income such as:

• Commission payments
• Tips or gratuities
• Statutory pay, such as sick pay or maternity pay (as well as any additional pay you receive if your employer operates their own company sick pay scheme on top of the statutory amount)

The SA102 Form is a supplementary page, so you’ll need to download and submit it alongside your main SA100 tax return using the address shown on the form. Just be aware that the deadline for submitting a paper-based tax return is earlier than if you submit online! Make sure HMRC receive your postal tax return before 31st October.

No, if you submit your tax return online it will include all of the sections that you need. You’ll only need to use the SA102 Form if you send your Self Assessment by post and have relevant income to report.

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