The short version: SA102 is the employment supplementary page. You attach it to your SA100 if you need to tell HMRC more about your employment income, like unreimbursed expenses or if you’re a company director.
When do you need it?
If you have employment income that wasn’t fully taxed through PAYE, want to claim work expenses your employer didn’t reimburse, or you’re a company director with things to declare beyond your P60.
What about filing online?
If you file online, the employment section is built into the digital return. You don’t need to worry about separate forms.
Got employment expenses to claim? Check with us what you can deduct.
