The SA102 is a form that you can attach to your main SA100 Self Assessment tax return form if you need to tell HMRC more about your employment income.

For example:

• if you have to declare untaxed income from employment
• if you want to claim employment expenses (that your employer hasn’t already reimbursed you for)
• or if you are a company director, etc.

Just like with the SA100 form, you don’t need to file the SA102 if you submit your Self Assessment tax return online.