SA102: Self Assessment employment pages (2025 to 2026)

SA102 is not a return on its own. It is a set of supplementary pages that go with the main SA100 Self Assessment tax return. HMRC's notes say to fill them in if you work for an employer who deducts tax through PAYE, were a company director, held an office such as chairperson, secretary or treasurer and were paid for it, worked for one person through another company or partnership, or received foreign income from a job, directorship or office.

Use a separate Employment page for each job, directorship or office you held in the year. If you were a sub-contractor in the construction industry, that income goes on the Self-employment pages instead.

You can file your Self Assessment tax return online, where employment is one of the sections of the online return, so you do not need the paper SA102. To file online for the first time you must register for Self Assessment, and you will need your Unique Taxpayer Reference (UTR).

If you file on paper, complete one SA102 for each employment and send it with your SA100 tax return. Use the figures on your P45 or P60 for pay and tax, and your P11D for benefits and expenses that were not payrolled.

HMRC works out the tax you owe from what you report. You may have to pay interest and a penalty if you do not file and pay on time.

If your return is late, the penalties are £100 at first, then £10 a day after 3 months (up to £900), then 5% of the tax due or £300, whichever is greater, after 6 months and again after 12 months.

For the 2025 to 2026 tax year, HMRC must receive a paper tax return by 11:59pm on 31 October 2026. An online return must be submitted by 11:59pm on 31 January 2027.

You must pay the tax you owe by 11:59pm on 31 January 2027. If you want the bill collected through your tax code, submit your online return by 11:59pm on 30 December 2026.

If you register for Self Assessment after 5 October 2026, HMRC will give you a different filing deadline, 3 months from the date of its letter or email.

• Putting more than one job on a single page. Each employment, directorship or office needs its own Employment page.
• Copying pay and tax figures without checking them against your P45 or P60. Payments or benefits you got after your employer issued the P45 or P60 also go in box 1.
• Missing the minus sign. If the tax on your P60 has an 'R' next to it, put a minus sign in the shaded box in front of your figure in box 2.
• Entering payrolled benefits in boxes 9 to 20. If your employer taxed your benefits through your pay, they are already in your P60 and should not be entered again.
• Putting foreign tax in box 2, which is for UK tax taken off your pay only.
• Including employment lump sums or compensation payments in box 1. These go on the SA101 'Additional information' pages.

• Self Assessment: Employment (SA102)
• SA102 Employment notes (2026)
• File your Self Assessment tax return online
• Self Assessment tax returns: deadlines