Self Assessment - Employments Guidance

Knowledge Base MTD Other Income Guidance

Employments Guidance

This guide provides assistance on completing the employments section of your online form. Please refer to this information when completing the relevant fields.

Employment Details

Employer Name: The name of the employer you worked for.
Employer Ref: The employer reference number (often found on your payslip or P60).
Start Date: The date the employment began.
Cessation Date: The date the employment ended.
Payroll Id: The unique identifier used by your employer to identify you.
Company Director: Indicates if you were a company director. (Note: not applicable for tax years 2025-26 onwards).
Close Company: Indicates if the employer is a close company (typically a company controlled by five or fewer participators, or by its directors). (Note: not applicable for tax years 2025-26 onwards).
Directorship Ceased Date: The date your directorship ended.
Occupational Pension: Indicates if you pay into an occupational pension.
Disguised Remuneration: Indicates if you are declaring disguised remuneration. (Disguised remuneration schemes are tax avoidance arrangements claiming to avoid Income Tax and National Insurance, often involving loans that are not expected to be repaid).
Off Payroll Worker: Indicates whether the employer is deducting PAYE because your contract falls under Off-Payroll Working (IR35) rules.

Pay Details

Taxable Pay To Date: The gross taxable pay for this employment.
Total Tax To Date: The total amount of tax deducted for this employment.
Pay Frequency: How often you are paid (e.g., weekly, monthly, annually).
Payment Date: The date of the latest payment.
Tax Week No / Tax Month No: The week or month count of the tax year when the payment was made.
Customer Estimated Pay Amount: Your estimated pay amount, if applicable.

Deductions (Student Loans)

Ugl Deduction Amount: The amount deducted for an undergraduate student loan.
Pgl Deduction Amount: The amount deducted for a postgraduate student loan.

Benefits In Kind

This section covers the value of benefits and expenses provided by your employer.

Accommodation: The value of accommodation costs provided by the employer.
Assets / Asset Transfer: The value of goods provided by the employer not exclusively used for work, or the value of company assets signed over to you.
Beneficial Loan: The amount of interest-free or low-interest loans given by the employer.
Car / Car Fuel: The cash equivalent of company cars made available to you, and the amount paid for fuel.
Van / Van Fuel: The cash equivalent of company vans, and fuel costs for using them.
Educational Services: Scholarships or school fees paid by the employer.
Entertaining: Entertainment costs paid by the employer or reimbursed to you.
Expenses / Taxable Expenses: General expenses or taxable expenses reimbursed by the employer.
Medical Insurance: The sum of insurance premiums paid by the employer for medical or dental insurance.
Telephone: Telephone costs paid by the employer that are not exempt.
Service: Services used by you and paid for by the employer.
Mileage: The mileage amount paid above HMRC’s approved rate for using your own car for work.
Qualifying Relocation Expenses / Non Qualifying Relocation Expenses: Costs associated with your relocation, either qualifying for exemption or not.
Nursery Places: Childcare costs paid by the employer, or commercial childcare costs above the exempt limit.
Personal Incidental Expenses: Incidental non-business expenses incurred while travelling on business.
Employer Provided Professional Subscriptions: Professional fees and subscriptions paid for by the employer.
Income Tax Paid By Director: Non-PAYE Income Tax for directors deducted from the employer by HMRC.
Travel And Subsistence: The cost of any non-exempt travel and subsistence (e.g., accommodation, meals) paid for by the employer.
Vouchers And Credit Cards: The value of vouchers or expenditure on employer-provided credit cards.
Payments On Employees Behalf / Other Items / Non Cash: The value of other costs incurred by you but paid for by the employer, or other non-cash benefits.

Non-PAYE Income

Total Non Paye Income: The total amount of income not subject to PAYE.
Tips: The total amount of tips received.

Other Employment Income

This section covers various other forms of employment-related income such as share schemes, lump sums, and specific deductions.

Share Options

If you participate in a share scheme (such as Enterprise Management Incentives (EMI), Company Share Option Plan (CSOP), or Save As You Earn (SAYE)):

Scheme Plan Type: The type of share scheme or plan your employer has.
Date Of Option Grant / Date Of Event: When the option was granted, and the date the specific event occurred.
Option Not Exercised But Consideration Received: Applies if the option was not exercised, but you received consideration for its lapse or release.
Amount Of Consideration Received: The amount you received.
No Of Shares Acquired / Class Of Shares Acquired: The number and type of shares acquired.
Exercise Price / Amount Paid For Option: The price per share to buy/sell the option, and the amount paid for the contract.
Market Value Of Shares On Excise: The going market price of the shares when exercised.
Profit On Option Exercised: The profit earned from the option.
Employers Nic Paid: The National Insurance contributions paid by the employer on the option.
Taxable Amount: The taxable amount not subject to PAYE.

Shares Awarded Or Received

For shares received directly, such as through a Share Incentive Plan (SIP):

Date Shares Awarded / Date Shares Ceased To Be Subject To Plan: When shares were awarded or ceased their plan restrictions.
No Of Share Securities Awarded / Class Of Share Awarded: The number and voting rights classification of the shares.
Shares Subject To Restrictions: Indicates if the shares cannot be fully transferred until certain conditions are met.
Election Entered Ignore Restrictions: Indicates an election to ignore certain restrictions for tax purposes.
Actual Market Value Of Shares On Award / Unrestricted Market Value Of Shares On Award: The market value of the shares (with and without restrictions).
Amount Paid For Shares On Award: The amount paid to receive the shares.
Market Value After Restrictions Lifted: The share value once all transfer restrictions are removed.

Lump Sums and Compensation

Taxable Lump Sums And Certain Income: The amount of a taxable lump sum and the tax paid on it.
Benefit From Employer Financed Retirement Scheme: The amount of benefit received from this scheme, identifying exempt amounts and tax paid.
Redundancy Compensation Payments Under Exemption / Over Exemption: Redundancy compensation is often tax-free up to £30,000. These fields separate the amounts under this exemption limit from the amounts exceeding it, including the tax paid on the excess.

Specialized Deductions

Disability Amount Deducted: A claim for an exemption on specific payments received for physical or mental impairment when employment terms changed.
Foreign Service Amount Deducted: The amount of post-employment notice pay that is not taxable in the UK because it is taxable overseas.