Help with employment on your Self Assessment tax return
Find information on completing the employment section of your Self Assessment tax return.
As an employee, you may:
- have to pay tax on company benefits
- be able to claim tax relief for job expenses
Helpsheets for filling in your tax return
Helpsheets provide information that can help you complete different sections of your Self Assessment tax return.
The following helpsheets can help you complete the employment section of your tax return. For example, telling HMRC about the expenses paid by your employer and working out the figures you might need to include in your return.
Expenses and benefits paid by your employer
Read helpsheets about:
- paying tax on your living accommodation (HS202)
- non-taxable payments or benefits for employees (HS207)
- payments in kind and asset transfers (HS213)
Claiming for capital allowances
Find more information on capital allowances and balancing charges (HS252) such as:
- plant and machinery allowances
- disposing of equipment
- cars
- accounting periods that are different from the tax year
Seafarers’ Earnings Deduction
Find out if you qualify for the Seafarers’ Earnings Deduction (HS205). (It covers work on ships, but not other offshore installations).
If you’re not a UK resident
Use Employment, residence and domicile issues (HS211) to calculate the amounts you got from each employment that are not liable for UK Income Tax.
Tax equalisation
Tax equalisation (HS212) is intended to assist professional advisers and employers who are preparing tax returns for tax equalised individuals. It provides:
- a brief description of tax equalisation
- amended instructions to help complete the Employment section of your tax return
HMRC YouTube videos
Watch a recorded webinar about filling in the employment section of your tax return.
The employment section of your online tax return.
You will learn about:
- record keeping
- how to fill in your return
- tax relief for employment expenses
- student loan and postgraduate loan repayments
- payslips
Paper tax return
If you complete a paper tax return, you may need to use supplementary page SA102 to record employment income on your SA100 tax return.