The SA102 supplementary form is specifically designed for individuals who need to provide detailed information about their employment income to HMRC as part of their Self Assessment tax return. This includes not only salaried employees but also individuals in more complex employment situations, such as Company Directors, or those with specific employment-related expenses or untaxed income.
Including the SA102 form with the SA100 allows taxpayers to accurately report various aspects of their employment income, ensuring that all necessary tax adjustments are made. This is particularly important for individuals who might have received part of their income without tax being deducted or who have incurred work-related expenses that have not been reimbursed by their employer. By detailing these on the SA102 form, individuals can ensure they're taxed correctly and can claim any allowable tax reliefs or deductions related to employment.
For those submitting a paper tax return, the SA102 form needs to be filled out and attached to the main SA100 form. However, the transition towards digital submission through HMRC's online services simplifies this process. When completing the Self Assessment online, the system will prompt taxpayers to enter information related to their employment directly, negating the need for a separate SA102 form.
This integrated approach facilitates a more streamlined and efficient tax filing process, allowing individuals to provide comprehensive information about their employment without the need for additional paperwork.
