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Employment: tax form help

 

​Employment income

Employment income includes all types of income received from your employment. The term ‘employed’ also includes office holders and directors.

  • you must declare the gross taxable income from each employer
  • for each employer you had during the year, write their name in the box provided
  • in the income box alongside, enter the gross income you received from that employer during the year

Gross taxable income definition

​Any amount you are paid before deductions like pension contributions, payments for accommodation, tax or social security. Employment income also includes overtime pay, holiday pay, bonuses, commission, tips, notice payments, redundancy payments and termination payments.

Cash tips

If you received any tips or gratuities that aren’t already included in your income above declare them here.

Income from casual and weekend work

If you received any income from any casual or weekend work, including jobs for friends and family declare it here.

Casual and freelance work definition

If you do side or odd jobs outside of your normal day job, the income you receive is taxable. If this is a regular income then you're probably self-employed and should be completing the self-employment section of the eight page return.

Self-employment: tax form help

Foreign tax deducted

If any of your employment income was from overseas and you have paid foreign tax, we will need a copy of the foreign tax calculation to work out any double tax credit relief that may be due.

Tick the box in the declaration section if you’re claiming relief for foreign tax paid.

Employment income and tax

Benefits in kind

Benefits in kind are anything you (or a member of your household) receive, which is not money, from your employer. They are also sometimes known as employee or employment benefits.

These are normally provided either free or below the normal cost (e.g. free accommodation, personal use of a company vehicle or discounted shares).

Your employer should provide you with a summary of any taxable benefits in kind you receive, so you can complete this section.

About benefits in kind

Employment expenses

You can claim for expenses that you had to pay as a deduction from your employment income if they are wholly and exclusively for the purposes of your employment.

Enter a brief description of the expense and enter the amount you are claiming here.

Don’t claim expenses that are not for your employment, or expenses that are refunded by your employer.

​Professional subscriptions

​If you pay a subscriptions to a professional bodies because it's work related you can claim it as an expense. The body must be included on the following list, otherwise it's not claimable.

List of professional bodies on HMRC website

Clothing

Specialised work clothing, for example chef’s whites or protective steel cap boots worn by a builder are examples of clothing that can be claimed as an expense. General clothing worn at work, including suits can’t be claimed.

If you have expenses you can claim, some professions can claim a flat rate and you don't then need to keep receipts. You can find out more here: 

Claiming a tax deduction for employment expenses

Your own contributions into employer pensions

If you have paid into a pension scheme run by your employer enter the amount of those contributions.

These amounts can be deducted from your employment income when your tax is calculated.

Claiming a tax deduction for your pension contributions

Printable notes

You can print these notes, including a large print version.

Employment section personal tax return notes

Accessible large print notes

Employment section personal tax return large print notes


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