WHAT IS SA102 FORM?

There are many supplementary forms available to be filled along with primary self assessment, to cover your various income categories. You will be completing Form SA102, to record all your income from employment or from directorship. If you have more than one employment or directorship, you will be required to fill multiple Form SA102; one for each.

For purposes of your annual tax returns, employment covers directorships, full time and part time employment, agency works and offices like treasurer, chairperson or secretary. For individuals holding a office but receiving only reimbursement of expenses, there is no requirement to complete SA102. They can give necessary details in ‘any other information’ in their SA100 form.

Please note that if you are using a partnership or company as intermediary when in practice you are an employee, you will still have to fill SA102 form. If you have received no payments from employment or directorship , you will simply add on details in ‘any other information’ in SA100 form. The is similar to that of receiving no payments other than expense reimbursement in office.

For purposes of your annual tax returns, income can include:

1. Salary
2. Wages
3. Commission
4. Tips
5. Gratuities
6. Sick pay
7. Statutory maternity or paternity pays
8. Payments for work in an agency

If you happen to be claiming a foreign tax relief from a foreign employment, you will declare all earnings from such employment as well as any foreign tax credit received in SA102. However, if you are not planning on claiming a foreign tax relief but have paid some tax on such employment, you will include details in ‘additional information’ in SA100.

Now that you know what is  SA102 essentially, you should also know that by filling all relevant additional forms with SA100, you will help HMRC to calculate your correct tax deductions. It is important that you record proper start and end dates of employments as well as dates for receipt of any type of income listed above so your income is taxed in correct year.

If you are wondering how to fill SA102 form, you should have your PAYE reference number handy with you. You may find PAYE reference number on your form P60 or P45. You must enter a minus sign with all amounts of tax refunds made by your employer. Such sums are accompanied by a letter ‘R’. You can also pay underpaid tax through your PAYE tax code.