The SA102 is a form that can be submitted alongside an SA100 if the individual needs to declare extra details about the income that they receive.
The SA102 is a type of tax form used in the United Kingdom for Self Assessment. It is a supplementary form used by individuals that need to report details about the income that they receive. This for example includes individuals who are Company Directors, or individuals who have undeclared income from employment etc.
It is a paper form and must be submitted alongside an SA100 by 31st October following the end of the tax year that the form relates to.
If an individuals submits a Self Assessment online, an SA102 is not required as the online form will include the ability to file the information there.
An example page of the SA102 from 2022/23 is shown below:
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