SA Return - PAYE - Does SA102 needs also a SA100?

There is nothing to complete in an SA100. It is only about Employment income

Didn't find your answer?

Is there a need to complete an SA100 when the income is only related to employment?

would an SA102 be enough? Is there still a requirement to send an SA100 together with the SA102?

 

Replies (26)

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Scalloway Castle
By scalloway
08th Dec 2023 18:27

The SA100 is the main Self-Assessment tax return.

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By FactChecker
08th Dec 2023 19:38

Given the fact that the last couple of days' posts which you've made suggest that you are not an accountant and are in one or more messes ... this is definitely the point to stop digging and appoint someone to sort things out for you.

I can't even begin to imagine how you've ended up not understanding the structure of a SA return to the extent demonstrated by this post ... but I fear that any factual answer will merely allow you to take another wrong turn. Seek formal advice, please.

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Replying to FactChecker:
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By Liz_N
08th Dec 2023 20:21

Your “assumption” about the mess is fully wrong.

I’ve seen you commented in one of my previous question and your answer was wrong as you do not seem to understand Arrears of Pay.

There is a saying: “If you do not have anything useful to say, do not say anything”.

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Replying to Liz_N:
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By FactChecker
08th Dec 2023 21:19

That post of yours was headed "Arrears of Pay - Does it need a Tax Return?"

And my responses, ably expanded upon more thoroughly by Wanderer, were correct in that the answer was No (in the circumstances you described).

But you are welcome to your own interpretation of 'useful' - and the consequences.

EDIT: I see that Richard has now made a more specific point about your apparent lack of "understanding the structure of a SA return to the extent demonstrated by this post" ... so hope you find that more 'useful'.

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Replying to Liz_N:
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By Leywood
08th Dec 2023 21:26

So by default FC’s other assumption was correct?

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By richard thomas
08th Dec 2023 21:14

Have a look at page TR2 Box 1 for the answer. Alternatively let us know where the declaration of truth required of a valid tax return is on SA102.

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Replying to richard thomas:
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By Leywood
08th Dec 2023 21:25

Chuckle.

Even if I shouldn’t.

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Replying to Leywood:
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By Liz_N
09th Dec 2023 09:44

Bully. Find a Doctor.

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stonks
By WinterDragon
09th Dec 2023 00:32

Liz_N wrote:

There is nothing to complete in an SA100

 

Do you not have a name or an address?

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Replying to WinterDragon:
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By Liz_N
09th Dec 2023 01:17

You are very sick. If you like to bully people look for professional help.

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Replying to Liz_N:
RLI
By lionofludesch
09th Dec 2023 07:29

Another satisfied customer.

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Replying to Liz_N:
stonks
By WinterDragon
09th Dec 2023 11:53

Liz_N wrote:

You are very sick. If you like to bully people look for professional help.

[Splutter]

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Replying to WinterDragon:
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By Liz_N
09th Dec 2023 12:18

Bully.

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By Tax Dragon
09th Dec 2023 06:45

If this is the same issue as in your first thread, I believe you are going about resolving it in the wrong way (in a way that will not succeed).

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Replying to Tax Dragon:
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By Liz_N
09th Dec 2023 09:41

It is not the same issue. You are very wrong, I will succeed.

I don’t see the point of replying without any useful information or advise.

Bunch of sick bullies.

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Replying to Liz_N:
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By Leywood
09th Dec 2023 10:40

You've had help on this and other posts. Not a word of a thank you. Just name calling responses.

This is not a free advice line for the unrepresented.

You very clearly need to pay for professional help.

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Replying to Leywood:
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By Liz_N
09th Dec 2023 11:23

You are projecting. Find professional help for you and your bully friends. Sick.

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Replying to Leywood:
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By Truthsayer
09th Dec 2023 15:02

'You very clearly need to pay for professional help.'....of more than one sort.

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By Matrix
09th Dec 2023 10:53

Just call HMRC and get the tax return cancelled if only employment income. You can’t really justify charging a client for a return even if it takes less time than calling up.

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Replying to Matrix:
JCACE
By jcace
09th Dec 2023 15:17

Depending on why the submission of a tax return was required in the first place. Eg high level of income? Multiple employments? Benefits in kind? Might also be worth submitting if there are any additional reliefs to claim against higher rates of tax.

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Replying to jcace:
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By Matrix
09th Dec 2023 15:51

Well if HMRC want one then they won’t cancel it. There is only employment income for the return per the post. I am not saying that I would just cancel a return without further investigation into reliefs etc. but this is, thankfully, not my client.

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JCACE
By jcace
09th Dec 2023 15:11

Use supplementary pages SA102 to record employment income on your SA100 Tax Return.
There is no facility to submit just the SA102... the SA100 is required as it returns details of what income is indeed reportable, what reliefs might be claimable, as well as returning details of the taxpayer's name, address, etc.
Completion of SA100 should be straightforward if employment income is the only source of income, but don't overlook pension contributions, interest, High Income Child Benefit Charge, claims and reliefs within the SA100, details of adviser and bank details for refunds.

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Replying to jcace:
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By FactChecker
09th Dec 2023 17:26

Almost as important as the 'envelope' data that an SA100 wraps around any other sections (such as an SA102) - so that HMRC can tie the data to the right taxpayer records - are the Yes/No 'declarations' regarding multiple other types of income.

The mere absence of a section for each of these might mean 'none' or might mean just 'missing' to HMRC; but the SA100 'declarations' on page TR2 can be used by HMRC to demonstrate the taxpayer actively denying those sources of income.

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Ivor Windybottom
By Ivor Windybottom
09th Dec 2023 16:38

May I mention that it is now too late for a paper Tax Return?

Therefore the question about use of which part of the paper Return is submitted is somewhat academic.

You need to use the online services if you are to avoid a penalty. SA100/SA102 are not used when submitting data via HMRC's service.

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Replying to Ivor Windybottom:
RLI
By lionofludesch
09th Dec 2023 16:42

Ivor Windybottom wrote:

May I mention that it is now too late for a paper Tax Return?

That would depend on when it was issued. Given that this issue arose during the current tax year, I would view that advice with caution.

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Tom Herbert
By Tom Herbert
09th Dec 2023 19:07

I think we'll bring proceedings to a halt on this one.

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