SA102 Employment Form

Who should use the Employment form SA102

If you are employed, whether it is part-time, full-time or casual employment, you will usually have to complete Form SA102 Employment pages of the tax returns. Some types of employment income go on the Additional information form SA101 and not the Employment form SA102, so check those first before completing the Employment form. This form should be completed by tax payer who are in Employment including:

  • Company directorships
  • An agency worker
  • An office holder, such as chairperson, secretary or treasurer
  • If you would have been treated as an employee of another person had you not used a company or partnership as an intermediary.

To complete the SA102 section within Andica Self Assessment software for individual tax payers returns, while you are within the 'What makes up your Tax Return' screen, select the check-box for Question 1 which will enable you to process the data for Employment income.

You should submit a separate Employment form for each employment, directorship, office, etc. to get your PAYE tax code right for next year. Andica tax returns software allows you to create separate SA102 records for each P60 you have received from your employer.

Office holders

If you hold an office (but you are not a director) and only received reimbursed actual out of pocket expenses (no other payments were made to you at all) leave blank the Employment page. Say why it is blank in the 'Any other information' box, box 19 of the Tax Return.

Directors

HMRC requires tax payer who is a Director to submit Employment page for each directorship, with one exception. This is where no payments of any kind including lump sums and 'deemed payments' have been made and no benefits have been provided from that directorship. Say why you are not completing an Employment form for a particular directorship in 'Any other information' box 19 of your Tax Return.

You should include income received in the year of returns even if it was earned in an earlier year, or was paid for work not yet done, or if you have made arrangements for the income to be applied in some other way.

You can use SA102 notes to assist with information on how to complete the 'Additional Information' form.

Andica Self Assessment Tax Returns Software for Individual tax payers provides features for completion of SA102 Employment form along with SA100 Main tax return and all other supplementary forms.