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Self Assessment · EmployeesLive — Available now

Self Assessment for employees on PAYE

Most employees never file a return, because PAYE settles their tax. You file when you also have untaxed income such as self-employment, rent, tips or dividends, or owe the High Income Child Benefit Charge. Your job goes on the SA102: pay, tax taken off and job expenses.

HMRC-recognised · SA102 included · pay only when you file
What we fill in first
Box 1Pay from this employment
Box 2Tax taken off pay
Box 19Professional fees & subscriptions
YOUR JOB ON THE RETURN

Your SA102, box by box.

The employment page is one entry per employer. Pay and tax come from your P60 (or P45 if you left); the expenses boxes are where a job cost reduces your tax on a return.

SA102 · Box 2

Tax taken off pay

The UK tax your employer deducted under PAYE in the same year, from the same P60 or P45. This is what the return credits against your bill.

JOB EXPENSES

What an employee can claim on a return.

If you complete a return, gov.uk says you must claim job expenses through it. Relief is your tax rate on the amount: £60 claimed at 20% returns £12, and it can never exceed the tax you paid that year.

Usually claimable

  • Business mileage in your own vehicle. The approved mileage rate less anything your employer pays toward it: for cars and vans 45p a mile for the first 10,000 miles up to 5 April 2026 and 55p from 6 April 2026, then 25p. Motorcycles are 24p, bicycles 20p. Keep dates, mileage and the reason for each journey.
  • Professional fees and subscriptions. Annual fees to HMRC-approved bodies where being a member is relevant to your job — not life membership, and not if your employer paid.
  • Uniform, specialist clothing and small tools. Cleaning, repairing or replacing a uniform or specialist clothing such as overalls or safety boots, and small tools such as scissors or a drill. Actual cost or an agreed flat rate.
  • Travel and overnight costs for work. Public transport, hotels, food on overnight stays, tolls and parking, when the journey is for work. Keep receipts showing the date and the hotel or restaurant.
  • Substantial equipment you must buy. Qualifies for annual investment allowance if you need it for the job and there is no significant private use.

Usually not claimable

  • Working from home in 2026/27. From 6 April 2026 to 5 April 2027 there is no employee tax relief for working from home. Earlier years can still be claimed, and only if you have to work from home rather than choose to.
  • Your normal commute. Travel between home and your usual workplace does not count, unless it is a temporary place of work.
  • Anything your employer paid or replaced. If your employer gives you the money back, or an alternative such as a laptop of their choice, there is nothing to claim. If they paid part, you can claim the rest.
  • Everyday clothing. Even where you must wear a certain colour or design, and the initial cost of buying work clothing is not claimable either.
  • Personal protective equipment. Your employer should supply it free or reimburse you, so it is not a claim.
WHAT YOU GET

Everything this return files, keeps and tells you.

Files for you

Sent to HMRC, with a receipt you keep.

  • SA100 with an SA102 entry per employer
  • Any extra page the return needs

Keeps for you

Each employer kept apart, not blended.

  • Pay and tax per employer, from the P60 or P45
  • Your SA302 calculation

Tells you

Your figure before you file, not after.

  • Your estimated tax before you file
  • Which job expenses go in boxes 17 to 19
THREE THINGS PEOPLE GET WRONG

Employee tax return — the small print that costs money.

No sign-up — try it right here

See what your salary takes home — no sign-up.

Enter your salary and get a labelled estimate of the Income Tax and National Insurance taken through PAYE.

Fix the figures above to see an estimate.

Estimate only — not tax advice. Figures use published HMRC rates and thresholds for the selected tax year; your actual bill depends on your full return.

An estimate from the figures you enter — your real tax comes from your payslips, P60 and filed return.

PRICING

One fee per return. No subscription.

An employment page plus at most one other supplementary page is the Simple tier.

50% off until 14 January 2027
Simple
One supplementary page
£29£59/ return

Your job (SA102) plus at most one other page — for example a little self-employment, rent or a Child Benefit charge on the SA100.

Start a return
Complete
Every income type
£65£129/ return

Your job plus two or more other pages — self-employment and property, say — every supplementary page included.

Start a return

An employee's return, three ways.

RowHMRC onlineAn accountantac-co
£/return£0£150–£400 [Sleek — accountant fees for Self Assessment, UK, 2026-09-13]£29–£65
Checks whether you needed to file at allHMRC's online checkThey would adviseCheck on gov.uk first
One entry per employer on the SA102YesYesYes

Accountant fee dated 2026-09-13 — check their own quote.

ANSWERS

Ready when you are.

Do I have to file a Self Assessment return if I'm an employee?

Not usually, because PAYE collects the tax. gov.uk says you must file if you are also a sole trader earning over £1,000, a partner, liable for Capital Gains Tax, or owe the High Income Child Benefit Charge outside PAYE. You may need to for untaxed income such as rent, tips and commission, savings interest, dividends or foreign income.

What if I had more than one employer in the tax year?

Each employment is its own entry on the SA102, with its own employer name, PAYE reference, pay and tax taken off. Use the P60 for a job you still hold and the P45 for one you left. ac-co adds an SA102 entry per employer, so the totals carry through to the SA100 calculation.

Can I claim job expenses on my tax return?

Yes. If you complete a return, gov.uk says to claim job expenses through it. Mileage goes in box 17, an agreed flat rate in box 18 and approved professional fees in box 19 of the SA102. Relief is at your tax rate, capped at the tax you paid, and excludes anything your employer repaid.

When do I need to file, and can my tax code collect the bill?

Tell HMRC by 5 October after the tax year if you need a return and have not filed before. Online returns are due by 31 January, paper returns by 31 October. If you want what you owe collected through your tax code instead of paying it, gov.uk says to file online by 30 December.

How much does it cost to file as an employee?

Our fee is per return, with no subscription. The Simple tier (£29) is for a return with an employment page plus at most one other supplementary page; any other return is Complete (£65). The tier is set by the pages on your filed return.

Sources

Rules and rates on this page were checked against these gov.uk pages on 12 October 2026. Tax rules change; check the page itself for the tax year you are filing.

GUIDES & ARTICLES

Read before you file.

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Put your P60 on the right boxes.

Enter your pay and tax, add your job expenses, review the draft, file when you're ready.