What is an SA102 Form?

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The SA102 form is used to report details about employment income, benefits, and expenses on a paper tax return. For those filing online, this form functions similarly but is integrated into the online system. It appears if you select the option indicating that you were an employee, director, or officeholder, or worked through an agency during the tax year ending 5 April 2021.

This form helps ensure accurate calculation of your tax liability, especially if you receive employment benefits not taxed at source or have multiple sources of income. For example, if you are both employed and self-employed, this form ensures your total tax due is calculated correctly.

2. Who Needs to Complete the SA102 Form?

You should fill out the SA102 form if you:

Work under PAYE, including for agencies or umbrella companies
Are a company director or hold a position such as chairperson or treasurer
Receive foreign income from a job or directorship
Had a balance on a disguised loan from an employer as of 5 April 2019

If you hold multiple jobs, directorships, or positions, you may need to complete more than one SA102 form.

3. How to Complete the Employment Page

You can find most of the information needed for the SA102 form on the following documents:

P60
P45
P11d

The SA102 form is divided into three main sections:

3.1 Reporting Pay from Employment

Enter details about your salary and any tax already deducted. HMRC also requires information on:

Whether you were a director of a close company
Any work under off-payroll rules (an extension of IR35)
Any income from disguised remuneration

3.2 Reporting Benefits from Employment

If you’ve received benefits like a company car or private healthcare that haven’t been taxed at source, enter these details on the form. You can find this information on your P11d form issued by your employer.

Avoid entering benefits that have already been taxed through PAYE, as this could result in double taxation. Reporting benefits may affect your tax code, potentially leading to adjustments to ensure tax is deducted through payroll rather than through your annual return.

3.3 Claiming Employment Expenses

If you incur job-related expenses that are not reimbursed by your employer, you can claim these on the SA102 form. Alternatively, if you are not registered for self-assessment, you can use the P87 form.

You can also claim mileage allowance if you are paid less than the HMRC-approved rate for using your personal vehicle for work. Keep detailed records of your travel and the purpose of the trips.

For more information on claiming fixed deductions for expenses like uniforms and working from home, refer to additional guides.