SA102 employment pages: reporting a job or directorship

Who needs it

• Employees who have to send a Self Assessment return for another reason, such as rental income, a capital gain or the High Income Child Benefit Charge.
• Company directors filing a Self Assessment return. HMRC updated the SA102 notes for directors in September 2026.
• Anyone with more than one job or directorship in the year: HMRC asks for a separate employment page for each one.
• Not employees whose income is all taxed through PAYE and who have no other reason to file.

What you need before you start

• Your P60 for each job you held on 5 April, showing the pay and tax for the tax year.
• Your P45 for any job you left during the year.
• The P11D details of any benefits, such as a company car. You can ask your employer for a record of what they reported.
• Records of work expenses you paid yourself and weren't reimbursed for.

How to file SA102

1. 1Gather a P60 or P45 for every employment in the tax year, plus any P11D information.
2. 2Online, say you were employed and the return adds an employment section for each job. On paper, download the SA102 for the right tax year from GOV.UK.
3. 3Enter pay, tax taken off and benefits for each employment, one page per job or directorship.
4. 4Claim allowable work expenses on the same page. If you complete a return, HMRC says you must claim employee tax relief through it rather than separately.
5. 5Send the employment pages with your SA100 by the paper or online deadline.

When employment goes on a tax return

Most employees never see an SA102 because PAYE settles their tax. The employment pages come into play when you have to send a return for another reason, such as rental income or a capital gain, or when you're a company director. Once you file, HMRC wants the whole picture, so your employment income goes on the return alongside everything else.

HMRC is explicit that each employment or directorship needs its own page. If you changed jobs during the year, that's two SA102s, one for each employer.

Where the figures come from

Your P60 shows the tax you paid on your salary for the tax year (6 April to 5 April). Your employer must give you one by 31 May if you were working for them on 5 April. For a job you left during the year, use your P45.

Benefits such as a company car or medical insurance appear on your employer's P11D. You can ask your employer for a record of what they reported, including how much each benefit is worth, and contact HMRC if they can't give you one.

Scotland

The SA102 is the same across the UK. If you're a Scottish taxpayer, your employment income is taxed at Scottish Income Tax rates, so the bands applied to the figures differ from the rest of the UK.

Common mistakes

• Putting two jobs on one page. HMRC asks for a separate employment page for each employment or directorship.
• Leaving out benefits in kind because they weren't paid as cash. The P11D figures belong on the employment page.
• Claiming work expenses separately when you already file a return. HMRC says the claim goes through the return instead.
• Using last year's form. The SA102 changes each year, so download the version for the tax year you're reporting.