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.
