Completing the employment pages (SA102)

Q: What goes in boxes 1 to 5?

Box 1, pay. Use the "Total pay in this employment" figure from your P45 if you left, or the "In this employment" figure from your P60. Add any payments or benefits received after the P45 or P60 was issued. Do not include lump sums, compensation, share scheme income or certain post employment income, which go on the Additional information pages. The notes also say to include any disguised remuneration loans received from the employment in the year. Box 1.1, payrolled benefits. If you repay a student or postgraduate loan and your employer payrolled your benefits, enter the payrolled benefits subject to Class 1A National Insurance, so they are left out of the loan repayment calculation. Your employer can give you the figure. Box 2, UK tax. Enter the tax deducted. If the P60 shows an R for a refund, put a minus sign in the shaded box. Foreign tax never goes here. Box 3, tips. Tips and other payments not on your P60, such as gratuities that did not come through your employer. Boxes 4 and 5. The employer's PAYE reference from the P45 or P60, or "None" if there is not one, and the employer's name. If you had to repay pay under a contractual clawback, the notes tell you to reduce box 1. If the result is negative, enter zero, claim the negative amount as a positive figure in box 6 of the Other tax reliefs section of the SA101, and explain in box 19 of the main return.

Q: Which expenses can you claim in boxes 17 to 20?

Box 17, travel and subsistence. Costs you had to pay to do your job, including travel and related meals and accommodation, but not ordinary commuting. If your employer paid less than the approved mileage rates for your own vehicle, claim the shortfall here. For 2025 to 2026 the notes give 45p a mile for the first 10,000 business miles by car or van and 25p after that, 24p for motorcycles and 20p for cycles. Box 18, fixed deductions. Flat rate expenses for maintaining or replacing tools or special work clothing, which may already be shown on your PAYE coding notice. If you claim actual costs instead, leave box 18 blank and use box 20. See flat rate expenses. Box 19, professional fees and subscriptions. Fees and annual subscriptions to approved professional bodies that you must pay to do your job. Box 20, other expenses and capital allowances. Small items of equipment your employer did not supply, additional household costs if you have to work from home regularly, and capital allowances on larger items such as computers, but not cars or vans. The notes warn that if you claimed working from home relief during the coronavirus period, you may no longer qualify. They also say information received before 1 January 2027 may be used to update your tax code, and you should tell HMRC if you expect your expenses to change in 2026 to 2027. Employees who do not otherwise need a return can claim expenses through the route described in our guide to employment expenses and form P87.

Q: What does a completed page look like?

Illustration only. Hannah is a director and 50% shareholder of a close company. Her P60 shows pay of £12,570 and tax deducted of £920. Her P11D shows a car benefit of £4,000 in box 9 and medical insurance of £600 in section I. She paid £200 a year to an approved professional body and drove 2,000 business miles in her own car without any mileage payment from the company. Box 1: £12,570. Box 2: £920. Boxes 4 and 5: the company's PAYE reference and name. Box 6: Yes. Box 7: Yes. Boxes 7.1 to 7.4: company name, registration number, her dividends from the company, and 50. Box 9: £4,000. Box 11: £600. Box 17: £900, being 2,000 miles at 45p. Box 19: £200.

The Employment pages (SA102) report pay, tax deducted, taxable benefits and allowable expenses for each job, directorship or office you held in the tax year, with one page for each. Most figures come straight from your P60 or P45 and your P11D, while expenses are your own claim. The 2026 pages, for 6 April 2025 to 5 April 2026, also ask directors new questions about close companies.

Tax investigation insurance from £108.75 a year (£9.06 a month).Pays up to £100,000 of your accountant's fees if HMRC opens an enquiry. No excess. Buy online in a few minutes.

See my price in 2 questions How the cover works Accountant? Offer cover to your clients or call 01795 841 310

Who needs to fill in the Employment pages?

HMRC’s notes to the 2026 return say you should complete an Employment page if you were employed full time, part time or casually; were a director of a UK company, including a dormant company; were a director of a non UK company with pay or benefits; held an office such as chairperson, secretary or treasurer and were paid for it; worked for one person through another company or partnership, such as agency work; or were UK resident and had income from a foreign employment.

There is a narrow exception for directors of a registered charity or community interest company who did not receive, and did not become entitled to, any employment income or dividends from that company or a connected company. Construction subcontractors report on the Self employment pages instead. The SA102 is one of several supplementary pages, and ministers of religion and members of the UK, Scottish, Welsh and Northern Ireland legislatures have their own versions.

What goes in boxes 1 to 5?

Box 1, pay. Use the “Total pay in this employment” figure from your P45 if you left, or the “In this employment” figure from your P60. Add any payments or benefits received after the P45 or P60 was issued. Do not include lump sums, compensation, share scheme income or certain post employment income, which go on the Additional information pages. The notes also say to include any disguised remuneration loans received from the employment in the year.
Box 1.1, payrolled benefits. If you repay a student or postgraduate loan and your employer payrolled your benefits, enter the payrolled benefits subject to Class 1A National Insurance, so they are left out of the loan repayment calculation. Your employer can give you the figure.
Box 2, UK tax. Enter the tax deducted. If the P60 shows an R for a refund, put a minus sign in the shaded box. Foreign tax never goes here.
Box 3, tips. Tips and other payments not on your P60, such as gratuities that did not come through your employer.
Boxes 4 and 5. The employer’s PAYE reference from the P45 or P60, or “None” if there is not one, and the employer’s name.

If you had to repay pay under a contractual clawback, the notes tell you to reduce box 1. If the result is negative, enter zero, claim the negative amount as a positive figure in box 6 of the Other tax reliefs section of the SA101, and explain in box 19 of the main return.

Worried about an HMRC check? Tax investigation insurance pays your accountant’s fees if HMRC opens an enquiry or compliance check. Solar Protect cover pays up to £100,000 with no excess. It never pays tax, interest or penalties.

From £108.75 a year (£9.06 a month) for individuals, £117.57 for sole traders and £207.50 for companies and partnerships, including IPT and the £20 admin fee.

See my price in 2 questions or call 01795 841 310.

★★★★★ Rated 4.9 out of 5 on Trustpilot from over 160 reviews

What do directors need to complete in boxes 6 to 8?

Box 6 asks whether you were a company director, including of a dormant company. The 2026 form adds questions that did not appear on the 2025 version:

Box 6.1 is the date you stopped being a director, if that was before 6 April 2026. If you stayed employed by the same company, all the year’s income stays under the same PAYE reference.
Box 7 asks whether the company was close. The notes describe a close company as one that is UK resident and controlled by its directors or by five or fewer participators; our guide to close companies explains the test.
Boxes 7.1 to 7.4 ask for the company’s name and registration number, the dividends you received from it (zero if none) and your percentage shareholding by nominal value, using the highest percentage held during the year.
Box 8 is ticked if the income came from an off payroll working engagement, where you provided services through your own company or another intermediary and the client deducted tax and National Insurance from the fee.

The dividends in box 7.3 are still reported in the usual dividend boxes of the main return; box 7.3 tells HMRC how much came from this particular company.

How do you copy your P11D into boxes 9 to 16?

The notes say each benefit box on form P11D corresponds to the same box number on the SA102. If your employer payrolled a benefit, so that tax was taken through your pay and the value is already in your P60, leave it out of boxes 9 to 20 to avoid counting it twice. See payrolling benefits in kind.

SA102 box	What goes in	Where on the P11D
9	Company cars and vans	Sections F and G, box 9 amounts
10	Fuel for company cars and vans	Sections F and G, box 10 amounts
11	Private medical and dental insurance	Section I
12	Vouchers, credit cards and excess mileage allowance	Sections C and E
13	Goods and other assets provided	Sections A and L
14	Accommodation	Section D
15	Other benefits, including interest free and low interest loans	All box 15 amounts
16	Expenses payments received and balancing charges	Section N

The notes say to contact your employer if you have not received a copy of your P11D by 6 July 2026. How each benefit is valued is covered in our guide to benefits in kind and the P11D.

Which expenses can you claim in boxes 17 to 20?

Box 17, travel and subsistence. Costs you had to pay to do your job, including travel and related meals and accommodation, but not ordinary commuting. If your employer paid less than the approved mileage rates for your own vehicle, claim the shortfall here. For 2025 to 2026 the notes give 45p a mile for the first 10,000 business miles by car or van and 25p after that, 24p for motorcycles and 20p for cycles.
Box 18, fixed deductions. Flat rate expenses for maintaining or replacing tools or special work clothing, which may already be shown on your PAYE coding notice. If you claim actual costs instead, leave box 18 blank and use box 20. See flat rate expenses.
Box 19, professional fees and subscriptions. Fees and annual subscriptions to approved professional bodies that you must pay to do your job.
Box 20, other expenses and capital allowances. Small items of equipment your employer did not supply, additional household costs if you have to work from home regularly, and capital allowances on larger items such as computers, but not cars or vans.

The notes warn that if you claimed working from home relief during the coronavirus period, you may no longer qualify. They also say information received before 1 January 2027 may be used to update your tax code, and you should tell HMRC if you expect your expenses to change in 2026 to 2027. Employees who do not otherwise need a return can claim expenses through the route described in our guide to employment expenses and form P87.

What does a completed page look like?

Illustration only. Hannah is a director and 50% shareholder of a close company. Her P60 shows pay of £12,570 and tax deducted of £920. Her P11D shows a car benefit of £4,000 in box 9 and medical insurance of £600 in section I. She paid £200 a year to an approved professional body and drove 2,000 business miles in her own car without any mileage payment from the company.

Box 1: £12,570. Box 2: £920. Boxes 4 and 5: the company’s PAYE reference and name.
Box 6: Yes. Box 7: Yes. Boxes 7.1 to 7.4: company name, registration number, her dividends from the company, and 50.
Box 9: £4,000. Box 11: £600.
Box 17: £900, being 2,000 miles at 45p. Box 19: £200.

Which mistakes come up most often?

Using one Employment page for two jobs. Each job, directorship or office needs its own page.
Entering payrolled benefits again in boxes 9 to 16.
Putting a redundancy or termination payment in box 1 rather than on the Additional information pages.
Including foreign tax in box 2.
Claiming ordinary home to work travel in box 17.
Directors skipping boxes 7.1 to 7.4 on the 2026 pages, or leaving box 7.3 blank instead of entering zero when no dividends were paid.

If HMRC opens a check into your return, tax investigation insurance pays your accountant’s fees. Solar Protect cover pays up to £100,000 with no excess; it never pays tax, interest or penalties. Read how our cover works or get a quote.

Related Accountapedia entries

Sources

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 24 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.