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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鈥� Earnings Deduction

Find out if you qualify for the Seafarers鈥� Earnings Deduction (HS205). (It covers聽work on ships, but not other offshore installations).

If you鈥檙e 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聽recorded webinar about filling in the employment section of your tax return.

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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聽supplementary page SA102聽to record employment income on your SA100 tax return.