Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Thu, 04 Aug 2022 10:03:20 GMT by JL
Hi there, I worked for two companies in Tax Year 2021-2022, one was a foreign company (hence, no UK payroll) and the other was a UK-based company (UK payroll with tax, NI, pension counted and I have P60). Below are my questions in filing my Self-Assessment. 1. Do I need to submit two separate SA102 forms, one for each of these two companies in my Self-Assessment? 2. There is no box for NI in SA102. Is it correct that the amount of NI paid is not counted in tax calculation? 3. Is there any change in "Work From Home Tax Relief" for Tax Year 2021-2022, compared to that for Tax Year 2020-2021? GBP 6.00 per week of work? Look forward to hearing the feedback from HMRC. Thank you.
Posted Fri, 05 Aug 2022 08:40:27 GMT by HMRC Admin 19
Hi,

You would submit an SA102 form for the employment with the UK payroll and a Foreign page SA106 for the foreign company.                

The National Insurance is not included in the tax calculation for employment income. 

There is no change in the working from home tax relief from 2020/21 to 2021/22.

Thank you. 
Posted Fri, 05 Aug 2022 10:34:03 GMT by JL
Thank you for the response. Regarding the salary income from foreign company, does the choice of using "arising basis" or "remittance basis" affect which form (i.e. SA106 or SA102) I should use? I ask this follow-up question because the contents in SA106 look more related to non-salary income (dividend, pension, etc.) from foreign country and the form cited the keyword "remitted" in many places. I was told that, if one chooses filing foreign salary income on "arising basis", SA102 should be completed, instead of SA106? Could you please advise? Thank you.
Posted Fri, 05 Aug 2022 15:18:27 GMT by HMRC Admin 20
Hi JL,
The SA106 also has a section for you to declare employment income.
As entries at this section do not appear in the calculation, you also need to show the income on the SA102 for it to be accounted for.
Thank you.

 
Posted Mon, 29 Aug 2022 14:47:55 GMT by JL
Hi there, On the top left hand corner of Page 1 of SA100, there is a fill called "Employer reference". As mentioned above, I had two employers in 2021/2022 Tax Year, what I should fill in for this field? Please advise. Thank you.
Posted Tue, 06 Sep 2022 14:02:21 GMT by HMRC Admin 19
Hi,

Please enter both references in the box provided. If for any reason your entry is rejected, please enter both references in the 'Additional Information' box in the SA100.

Thank you.

You must be signed in to post in this forum.