SA102 Employment Pages: Box-by-Box Guide for 2025–26
SA102 Employment Pages: Box-by-Box Guide for 2025–26
Looking for the form itself? HMRC publishes the SA102 form and notes for 2025–26 on GOV.UK. The PDF is for paper returns, which are due by 31 October 2026. To file online, you enter the same information in software such as DTax Filer.
Short answer: the SA102 is the "Employment" page of the Self Assessment tax return. You fill in one for each job or directorship you had in the tax year, using the figures on your P60 or P45 and, for benefits, your P11D. It goes in with your SA100.
Who needs the SA102 for 2025–26?
HMRC's notes say to fill in an Employment page for the tax year 6 April 2025 to 5 April 2026 if you:
- worked for an employer who took tax off your pay through PAYE
- were a director of a UK company
- were a director of a non-UK company and had pay or benefits from it
- held an office, such as chairperson, secretary or treasurer, and were paid for it
- worked for one person through another company or partnership
- received foreign income from a job, directorship or office
You need a separate page for each job, directorship or office. Income as a subcontractor in the construction industry goes on the Self-employment pages, not here.
Being employed doesn't by itself mean you need a tax return. Check if you need to send one on GOV.UK.
What you need in front of you
| Document | When you get it | What it gives you |
|---|---|---|
| P60 | After the end of the tax year, from your employer | Pay and tax for the year, and your employer's PAYE reference |
| P45 | When you leave a job | Pay and tax in that job up to your leaving date |
| P11D | After the end of the tax year, if you had benefits or expenses | The value of benefits such as a company car or medical insurance |
More on these: what a P60 is and what a P11D is.
The SA102 box by box
| Box | What goes in it |
|---|---|
| 1 | Pay from this employment before tax, from the "In this employment" figure on your P60, or "Total pay in this employment" on your P45 |
| 1.1 | Payrolled benefits included in box 1 that affect student loan repayments. Only needed if you're repaying a student or postgraduate loan |
| 2 | UK tax taken off the pay in box 1. If your P60 shows an "R" (a refund), enter it as a minus figure |
| 3 | Tips and other payments not on your P60 |
| 4 and 5 | Your employer's PAYE reference and name |
| 6 and 6.1 | Whether you were a director, and the date you stopped being one if that was before 6 April 2026 |
| 7 to 7.4 | Whether the company was a close company and, if so, its name, registration number, the dividends you received from it and your percentage shareholding |
| 8 | Tick if the income is from an off-payroll working (IR35) engagement where tax was deducted from your fee |
| 9 to 16 | Benefits from your P11D: company cars and vans, fuel, medical insurance, vouchers, goods, accommodation, other benefits, and expenses payments |
| 17 to 20 | Employment expenses you paid yourself: business travel, fixed (flat rate) deductions, professional fees and subscriptions, and other expenses |
What's on the 2025–26 form that wasn't there before
The 2025–26 SA102 asks for more detail from directors. You must now answer Yes or No to whether you were a director (box 6) and whether the company was a close company (box 7). If it was, boxes 7.1 to 7.4 ask for the company's name and registration number, the dividends you received from it and your shareholding. Box 1.1 is for payrolled benefits that affect student loan repayments.
Employment expenses you can claim
You can only claim costs you had to pay to do your job, and that your employer didn't reimburse.
- Business mileage in your own vehicle (box 17). The approved rates are 45p a mile for the first 10,000 business miles in a car or van and 25p after that, 24p a mile for motorcycles and 20p for cycles. If your employer paid you less, you claim the shortfall. Normal commuting doesn't count.
- Flat rate expenses (box 18). A fixed yearly amount for looking after tools or work clothing in some jobs.
- Professional fees and subscriptions (box 19). Only for bodies on HMRC's approved list.
- Other expenses (box 20). Small items of equipment you had to buy, and extra household costs if you have to work from home regularly.
GOV.UK lists what employees can claim.
Things that don't go in box 1
- Lump sums and compensation when a job ended, and certain post-employment income: these go on the Additional information pages (SA101).
- Income as a construction industry subcontractor: Self-employment pages.
- Payments you received after your P60 or P45 was issued must be added to box 1, so check the figures before you copy them.
How to file the SA102 online
- Create a free DTax Filer account and start your 2025–26 return.
- Choose the Employment section and add one entry for each job.
- Enter the figures from your P60, P45 and P11D.
- Check the tax calculation, then submit to HMRC online. The online deadline is 31 January 2027.
See the plans and prices, or the Self Assessment deadlines for 2025–26.
Frequently asked questions
Do I need a separate SA102 for each job?
Yes. HMRC's notes say to fill in a separate Employment page for each job, directorship or office you held in the year.
Which P60 figure goes in box 1?
The pay figure in the "In this employment" section. If you left during the year, use "Total pay in this employment" from your P45.
Can I file the SA102 online?
Yes. DTax Filer is HMRC-recognised software that files the SA100 with the SA102 online. HMRC's PDF form is for paper returns only.
I worked abroad. Does that go on the SA102?
Foreign employment income goes on the Employment pages. If foreign tax was taken off it, you use the Foreign pages (SA106) to claim relief for that tax.
What mileage rate can I claim for using my own car for work?
45p a mile for the first 10,000 business miles in the tax year and 25p a mile after that. If your employer paid you less than this, you can claim the difference in box 17.