Employment section (SA100)

Use this section to enter the client's employment details to the tax return. There are separate input sections for Employment Lump Sums and Share schemes.

Refer to the HMRC Tax return for Self Assessment guidance if needed (opens in a new tab).

  1. Go to Clients > Client List and find the required client.
  2. On the Self assessment returns widget on the client dashboard, select the required return. The Status tab is shown by default.
  3. Select the Data input tab, then select Add new section.

    Any previously added sections are crossed through. Once added, the section can be edited by selecting its name.

  1. On Choose a section to add, under Other non-savings, select Employment.

    If the section is crossed through, it has already been added to the tax return. To adjust it the existing values, close the window and select the section on the Data Input tab.

  2. Complete the section as follows, then select Save changes.

Employment Details

Enter the name of the client’s employer (mandatory)

Enter the PAYE reference of the employer. When there is no PAYE reference, enter None or N/A. If the employer is a foreign employer enter 000/N as the PAYE reference.

Select if the employee is a director.

Select if the company is a close company.

The definition of a close company is complex and the statutory provisions should be consulted. Refer to Chapter 2 of Part 10 of the Corporation Tax Act 2010.

In summary, subject to certain exceptions, a close company is broadly a company which is under the control of, or whose assets are ultimately owned by, five or fewer participators (or any number of participators if they are all directors).

This applies to tax years prior to 2019/2020, for part-time teachers in England & Wales. The Student Loans Company will have notified the employer if the taxpayer has been accepted onto the Repayment of Teachers’ Loans Scheme for this employment, and student loans payments will not be collected.

Income

Enter the value of pay from the taxpayer’s P60 before tax was deducted.

Enter the value of tax that has been deducted from the taxpayer’s P60. This P60 figure will have already taken into account the PAYE coding so no further adjustment is required for the Self Assessment tax return.

Enter the value any tips and other payments that have been received that are not included on the taxpayer’s P60 etc.

Select if disguised remuneration has been included

Select if the pay received came from inside off-payroll working engagements.

Benefits

These amounts will be on the taxpayer’s form P11D:

Enter the sum of the figures from boxes 9 in sections F and G of the P11D.

Enter the sum of the figures from boxes 10 in sections F and G of the P11D.

Enter the figure from box 11 of section I of the P11D.

Enter the figure in box 12 of section C of the P11D.

Enter the sum of the figures from boxes 13 in sections A and L of the P11D.

Enter any figure from box 14 of section D of the P11D.

Add together all the amounts shown in the boxes marked as 15 on the P11D.

Enter the total of the figures from boxes 16 of section N of the P11D.

Expenses

Enter any allowable travel and subsistence expenses that are not covered by a dispensation.

Enter any flat rate deduction that has been agreed by concession.

Refer to HMRC's list of professional bodies approved for tax relief.

Enter any other allowable expenses, along with any capital allowances claim that may be allowable.

Foreign earnings and deductions

Enter the amount of any seafarers’ earnings deduction to be included on the Additional Information pages. Refer to HMRC's guidance on seafarers earning deductions (helpsheet 205).

Enter the names of up to 3 ships and these will be included in the additional information pages as a white space note.

Enter the amount of foreign earnings that are not taxable in the UK. You must have included the foreign earnings in the amount entered above for Pay from this employment. The tax computation will then deduct the foreign earnings when determining the taxable income. Refer to HMRC's guidance on employment issues and domicile residence.

Enter the total amount of any foreign tax suffered for which foreign tax credit relief is not being claimed. (If you wish to claim foreign tax credit relief, instead select + Add a new section and select section Foreign Tax Paid On Other Income to make the relief claim).

Refer to HMRC's guidance on pension tax charges (helpsheet 345).

Additional text note for Tax Return

Enter any additional information you wish to appear in the white space of the tax return.