The SA102 is the Employment supplementary page to the SA100 tax return. One is completed for each job or directorship held in the year, reporting the pay and tax from the P45 or P60, taxable benefits from the P11D and allowable employment expenses.
Who completes it
Anyone filing an SA100 who was an employee or a company director during the tax year, including people whose only reason for being in Self Assessment is other income. Each employment gets its own set of boxes; the paper form has room for two employments on a sheet. Ministers of religion use the SA102M and MPs and members of the devolved legislatures use their own versions instead.
What it asks for
- Pay and tax: pay from the P45 or P60 (box 1), UK tax taken off (box 2), tips and other payments not on the P60, and the employer’s PAYE reference and name.
- Director and off-payroll questions: whether you were a director, whether the company was a close company and whether the engagement was within the off-payroll working rules.
- Benefits: company cars and fuel, medical insurance, vouchers, living accommodation, loans and other benefits from the P11D.
- Allowable expenses: business travel, fixed deductions, professional fees and subscriptions and other expenses.
Pay from every employment is taxed together with the rest of your income, and the tax already deducted under PAYE is set against the total bill.
In Tax Optimiser
Add the Employment (SA102) section and press Add Employment for each job; each employment is a card titled by employer name. HMRC rejects a return that lacks the employer’s PAYE reference or the company-director answer, so the screen asks for both on every card. The SA102M page is not offered.
Read more: entering income on a Self Assessment return.
