SA102 is the 'Employment' page of the Self Assessment tax return, where you report pay, tax taken off, benefits and job expenses from a job, directorship or office. You fill in one SA102 for each employment or directorship you held in the tax year, copying pay and tax from your P60 or P45 and benefits from your P11D. For the 2025 to 2026 tax year, the form adds new boxes asking directors whether the company was a close company and what dividends they received from it.
Everything below comes from HMRC's SA102 Employment form for the tax year 6 April 2025 to 5 April 2026 and its notes, published on GOV.UK, as of October 2026.
Who needs an SA102
HMRC's notes say to fill in the Employment page if you:
- work for an employer who deducts tax through PAYE
- were a director of a UK company, including a dormant company, unless you're a director of a registered charity or a community interest company who didn't receive or become entitled to any employment or dividend income from it or a connected company
- were a director of a non-UK company with pay or benefits
- hold an office such as chairperson, secretary or treasurer and received income for that work
- work for one person through another company or partnership
- received foreign income from a job, directorship or office
One exception matters to builders and tradespeople: income as a sub-contractor in the construction industry goes on the Self-employment pages, not on SA102.
Boxes 1 to 8: pay, tax and the employer
| Box | What goes there | Where to find it |
|---|---|---|
| 1 | Pay from this employment before tax | Your P45 or P60 |
| 1.1 | Payrolled benefits included in box 1 that affect student loan repayments | Read the SA102 notes |
| 2 | UK tax taken off the pay in box 1 | Your P45 or P60 |
| 3 | Tips and other payments not on your P60 | Your own records |
| 4 and 5 | Employer's PAYE reference and name | Your P45 or P60 |
| 6 and 6.1 | Whether you were a director, and the date you stopped if before 6 April 2026 | Company records |
| 7 to 7.4 | Whether the company was a close company, its name, registration number, dividends you got from it and your percentage shareholding | Company records and dividend vouchers |
| 8 | Put 'X' if the income is from inside off-payroll working engagements | Your contract or fee notes |
The new close company boxes
Here's the change many directors will miss on their first 2025 to 2026 return: question 7 now asks every director whether the company was a close company, and you must put 'X' in Yes or No. HMRC's notes describe a company as close if it's UK resident and controlled by its directors or by 5 or fewer participators, such as shareholders. That covers most owner-managed limited companies.
If you answer Yes, you give the company's name and registration number (from Companies House), the dividends you received from it in box 7.3, entering zero if there were none, and your percentage shareholding in box 7.4. If you're not sure whether your company is close, HMRC's notes point to its internal manual page CTM60060 on close companies. The rest of your income goes on the main return, covered in the SA100 guide.
Two small points from the notes: furlough payments are already included in the pay on your P45 or P60, and if your employment continued with the same company all year, all the income for the year goes under the same PAYE tax reference.
Boxes 9 to 16: benefits from your P11D
Benefits come from your form P11D or equivalent information. Each SA102 box matches a section of the P11D:
| Box | Benefit |
|---|---|
| 9 | Company cars and vans |
| 10 | Fuel for company cars and vans |
| 11 | Private medical and dental insurance |
| 12 | Vouchers, credit cards and excess mileage allowance |
| 13 | Goods and other assets provided by your employer |
| 14 | Accommodation provided by your employer |
| 15 | Other benefits, including interest-free and low interest loans |
| 16 | Expenses payments received and balancing charges |
If your employer has payrolled your benefits, so they're already taxed through your pay and included on your P60, don't enter them again in these boxes. If you haven't received a copy of your P11D by 6 July 2026, the notes tell you to contact your employer.
Boxes 17 to 20: expenses you can claim
- Box 17: business travel and subsistence expenses, but not your normal commuting costs.
- Box 18: fixed deductions for expenses, the flat rate expense amounts HMRC allows for some jobs.
- Box 19: professional fees and subscriptions.
- Box 20: other expenses and capital allowances.
Filling it in without mistakes
- Gather a P60 or P45 for each job, plus any P11D.
- Use a separate Employment page for each employment or directorship.
- Copy box 1 and box 2 exactly as shown on the P60 or P45.
- Answer the director and close company questions, even if the answer is No.
- Enter benefits only if they weren't payrolled, then add any expenses in boxes 17 to 20.
If you're unsure whether box 8 applies, the IR35 guide explains off-payroll working.
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The verdict
For most employees, SA102 is a copying exercise from the P60 and P11D, and the main risk is entering payrolled benefits twice. Directors have more to do this year: answer the close company question, list dividends from the company and your shareholding, and keep the Companies House number to hand. Do one page per job and you'll avoid the most common errors.
Your employer tells HMRC about a company car on a separate form, and the employer's company car form explains it.
Frequently asked questions
What is the SA102 form?
It's the Employment page of the Self Assessment tax return, used to report pay, tax, benefits and expenses from each job, directorship or office.
Do I need an SA102 for each job?
Yes. HMRC says to complete an Employment page for each employment or directorship you held in the year.
What is a close company on the SA102?
HMRC's notes describe a company as close if it's UK resident and controlled by its directors or by 5 or fewer participators, such as shareholders.
Where do I find the figures for SA102 box 1 and box 2?
From your P45 or P60: box 1 is your pay before tax and box 2 is the UK tax taken off it.
What if I haven't received my P11D?
HMRC's notes say that if you don't receive a copy of your P11D by 6 July 2026, you should contact your employer.
Do construction sub-contractors use SA102?
No. Income as a sub-contractor in the construction industry goes on the Self-employment pages, not the Employment page.
