What is SA102? Employment Supplementary Page
The SA102 form, often called the ‘Employment’ supplementary page, plays a vital role in the Self Assessment tax return process.
HMRC uses the SA102 for employed people who have income from PAYE employment including limited company directors.
On the SA102 individuals are expected to declare their employment earnings, benefits, and expenses to HMRC.
If you need to complete the employment section of your self assessment tax return you will only need to complete the SA102 if you submit your tax return on a paper version that is posted to HMRC.
Individuals who submit their tax return online won’t need to complete the SA102 and should include employment information as requested by the online process.
If you are submitting a paper self-assessment, it’s important to attach your SA102 with your SA100 tax return form.
Who is required to fill out an SA102?
If HMRC ask you to complete a self assessment tax return and you have income from employment, you will be required to provide the SA102 with your paper tax return.
Common reasons to complete an SA102 include:
- I am employed either on a part time or full time basis by a company that follows the PAYE system for tax deductions.
- I earn a salary as a director of a company.
- I hold a position such as chairperson, secretary, or treasurer and receive a salary for my work.
- I receive income from a foreign source for work, directorship, or holding an office.
The SA102 form must be submitted by the same deadline as the Self Assessment tax return, typically January 31st after the conclusion of the tax year.
How can I complete the SA102 form?
The SA102 form can be accessed via .GOV here https://www.gov.uk/government/publications/self-assessment-employment-sa102.
If you are a regular filer of self assessment tax returns by post and not online, HMRC may also send it to you along with a paper tax return.
The SA102 is expected to be submitted together with your SA100 and should not be sent to HMRC separately.
You will be required to enter details regarding your job, including:
- Earnings from all forms of employment reported individually. It is necessary to complete a separate “Employment” section for each income source.
- Your employers PAYE tax reference number.
- Work-related benefits in kind (normally reported on a P11D form which your employer gives you) for example a company car or a health scheme.
- Work-related costs that are eligible for tax relief. Examples include business mileage, uniform maintenance and professional fees.
P60 and P45 forms can be used to find much of the information necessary in addition to your HMRC personal tax account or the free downloadable HMRC app.
HMRC needs your SA302 to be accurate because it forms an important part in calculating your overall tax position through self assessment.
Errors in calculations can lead to an overpayment or underpayment of tax so double checking the accuracy of your SA302 is vital, helping you steer clear of potential problems with HMRC and ensure you pay the correct amount of tax.
