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Employment 2022 return onwards

The following help refers to the Employment data entry area in respect of 2021/22 tax year onwards. 

Please click here for help in respect of earlier tax years. 

To enter a taxpayer’s employment details onto the tax return, go to the Data Input tab, and select + Add a new section  

  • Select Employment from the list of sections to add 

Employment Details: 

  • ‘Employer’s name’ Enter the name of the taxpayer’s employer, this is a mandatory field. 
  • ‘Employer’s PAYE tax reference (NNN/XXXXXX)’ Enter the PAYE reference of the employer. When there is no PAYE reference you will just need to enter “None” or “N/A” as the employer reference. If the employer is a foreign employer enter 000/N as the PAYE reference. 
  • ‘Date employment started’– enter a date the employment started. This does not appear on the Employment pages.  
  • ‘Date employment ceased’ – enter the date the employment ceased. The employment will not be rolled forward to the later tax year where there is date entered. This date does not appear on the Employment pages.   
  • ‘Is the employee a company director?’ Tick the box if the employee is a director. 
  • ‘Is this a close company?’ Tick the box if the company is a close company. The definition of a close company is complex and the statutory provisions should be consulted for a full understanding (see Chapter 2 of Part 10, Corporation Tax Act 2010). The definition is summarised in broad terms below. Subject to certain exceptions, a close company is broadly a company which is under the control of, or whose assets are ultimately owned by, five or fewer participators (or any number of participators if they are all directors). 

Income: 

  • ‘Pay from this employment before tax was taken off’ Enter the value of pay from the taxpayer’s P60 before tax was deducted. 
  • ‘UK Tax taken off’ Enter the value of tax that has been deducted from the taxpayer’s P60. This P60 figure will have already taken into account the PAYE coding so no further adjustment is required for the Self Assessment tax return. 
  • ‘Tips and other payments not on P60’ Enter the value any tips and other payments that have been received that are not included on the taxpayer’s P60 etc. 
  • ‘Does pay come from inside off-payroll working engagements?’  Tick the box if the pay received came from inside off-payroll working engagements. 

Benefits: 

Some of the data entry fields in this section will be on the taxpayer’s form P11D where others have been broken down allowing for more detail to be entered 

  • ‘Company cars’ Enter the sum of the amount from box 9 in sections F of the P11D. 
  • ‘Fuel for company cars’ Enter the amount from box 10 in section F of the P11D. 
  • ‘Company vans’ Enter the amount from box 9 of section G of the P11D. 
  • ‘Fuel for company vans’ Enter the amount from box 10 of section G of the P11D. 
  • ‘Travel and subsistence’ Enter the amount of payments received in respect of travel and subsistence. 
  • ‘Entertaining’ enter any payments received in respect of entertaining. 
  • ‘Private medical and dental insurance’ Enter the figure from box 11 of section I of the P11D. 
  • ‘Telephone’ Enter an amount received in respect of telephone costs. 
  • ‘Professional fees & subscriptions paid by employer’ Enter the amount of any fees paid by employer to professional bodies.  
  • ‘Vouchers, credit cards and excess mileage allowance’ Enter the figure in box 12 of section C of the P11D. 
  • Excess mileage allowance’  
  • ‘Goods and other assets provided by employer’ Enter the sum of the figures from boxes 13 in sections A and L of the P11D. 
  • ‘Accommodation provided by employer’ Enter any figure from box 14 of section D of the P11D. 
  • ‘Other benefits’ Add together all the amounts shown in the boxes marked as 15 on the P11D. 
  • ‘Expenses payments received and balancing charges’ Enter the total of the figures from boxes 16 of section N of the P11D. 

Add more benefits? 

Tick this box to see an additional list of benefits not covered in the first list.   

  • ‘Assets transferred’  
  • ‘Beneficial loan interest’ 
  • ‘Education services’ 
  • ‘Services paid by employer’ 
  • ‘Reimbursed taxable expenses’ 
  • ‘Non-qualifying relocation expenses’ 
  • ‘Qualifying relocation expenses paid by employer’ 
  • ‘Nursery places’ 
  • ‘Payment on behalf of employee’ 
  • ‘Personal incidental expenses’ 
  • ‘Employer provided services’ 
  • ‘Income tax paid by Director’ 
  • ‘Other non-cash benefits’ 

Expenses: 

  • ‘Business travel’ Enter any allowable travel expenses that are not covered by a dispensation. 
  • ‘Hotel and meal expenses’ Enter any expenses incurred on business. 
  • ‘Fixed deductions for expenses’ Enter any flat rate deduction that has been agreed by concession. 
  • ‘Professional fees and subscriptions’ There is a list of approved professional bodies and allowable fees and subscriptions at HMRC guide 
  • ‘Cost of tools and work clothes’ Enter any expenses incurred of tools and work clothes. For more information see HMRC guide here 
  • ‘Vehicle expenses’ Enter any vehicle expenses incurred in the course of the employment that were not reimbursed by the employer. 
  • ‘Mileage allowance shortfall’ Enter the amount of mileage allowance entitlement that was not paid by the employer. 
  • ‘Other expenses and capital allowances’ Enter any other allowable expenses, along with any capital allowances claim that may be allowable. 

Foreign earnings and deductions: 

  • ‘Seafarers earnings deduction’ Click on the Edit button to enter the amount of any seafarers’ earnings deduction.  
  • ‘Ship name’  
  • ‘Start date’   
  • ‘Ceased date’ 
  • ‘Deduction amount’ 

For more information see HMRC help sheet 205 

  • ‘Foreign earnings not taxable in the UK’ Enter the amount of foreign earnings that are not taxable in the UK. You must have included the foreign earnings in the amount entered above for Pay from this employment. The tax computation will then deduct the foreign earnings when determining the taxable income. For more information see HMRC help sheet 211 
  • ‘Foreign tax for which tax credit relief not claimed’ Enter the total amount of any foreign tax suffered for which foreign tax credit relief is not being claimed. (If you wish to claim foreign tax credit relief, instead use the + Add a new section button and select section ‘Foreign Tax Paid On Other Income’ to make the relief claim). 
  • ‘Exempt employers’ contributions to overseas pension scheme’ For more information see HMRC help sheet 345 Please use the additional text note area to enter details of the exempt contributions. 

Additional text note for Tax Return: 

  • Enter any additional information you wish to appear in the white space of the tax return. 

Add an additional employment section for each employment or office that the taxpayer holds by returning to the Data Input tab and selecting + Add a new section button. Please note there are separate input sections for ‘Employment Lump Sums’, and ‘Share schemes