--- title: "HMRC Tax Return – 4: Fill In Your Return (Employment)" description: The employment section of your return relates to any PAYE employment you have had during the relevant financial year url: "https://malgrabooks.co.uk/docs/hmrc-tax-return-4-fill-in-your-return-employment/" updated: "2026-02-18" category: Tax Return Online --- # HMRC Tax Return – 4: Fill In Your Return (Employment) Due to the nature of the tax system, we cannot provide information covering each eventuality within the tax guide. With tax matters, everyone is different, and not all questions listed below may appear on your return. Where your circumstances are more complex than just standard employment and self employment, seek professional assistance to complete your return. **Important:** To complete this section, you'll need your P60 (if you were employed for the full tax year) or P45 (if you left employment during the year) from your employer. It's a legal requirement that employers provide these documents, so keep them safe. If you declared you were employed during the tax year, you'll have a section on your tax return requesting details of your employment. This page guides you through the questions you'll be asked. ## Employment Details ## Employer Name Enter the legal name of your employer exactly as it appears on your P45 or P60 document. This might be different from the trading name. For example, a hospital might trade as "Royal General Hospital" but the legal name could be "NHS Foundation Trust". ## PAYE Reference The PAYE Reference is a unique code that HMRC uses to link your records to those provided by your employer. It typically looks like this: **123/A45678** You'll find this on your P45 or P60 document. It is **not** your National Insurance number or employee number. The PAYE reference usually consists of numbers and letters separated by a forward slash. Make sure to enter it exactly as shown on your P45/P60. ## Income and Tax Information ## Pay from This Employment This is the total amount of pay you received from this employer during the tax year, **before** tax was deducted. You'll find this figure in: - **P60:** Box 1 "Total pay in this employment" - **P45:** Box 1 "Total pay to date" ## Tax Taken Off Pay This is the total amount of income tax that was deducted from your pay during the tax year. You'll find this figure in: - **P60:** Box 2 "Total tax to date" - **P45:** Box 2 "Total tax to date" ## Tips and Other Payments Not on Your P60 If you received any tips, gratuities, or other payments that were not processed through your employer's payroll (and therefore not included on your P60), you should declare these here. Examples include: - Cash tips given directly to you by customers - Tips distributed through a tronc system (not processed via payroll) - Other taxable payments not included in your P60 Most people leave this **blank**. ## Additional Employment Questions ## Were You a Director of This Company? If you were a named director of the company (registered with Companies House), choose **YES** and provide the requested details. Being a "director" for this purpose means being an official company director, not just having "Director" in your job title (such as "Marketing Director" or "Clinical Director"). Most NHS employees and standard employees choose **NO**. ## Did You Receive Any Taxable Benefits and Expense Payments? If you received any benefits in kind or taxable expense payments from your employer, choose **YES**. Your employer should have provided you with a **P11D form** (or sometimes a P9D) listing these benefits. Common examples of taxable benefits include: - Company car - Private medical or dental insurance - Gym membership paid by employer - Interest-free or low-interest loans above £10,000 - Living accommodation provided by employer - Vouchers or credit cards If you didn't receive a P11D and didn't receive any of these benefits, choose **NO**. ## Do You Wish to Claim Any Employment Expenses or Capital Allowances? If you incurred allowable costs for doing your job that your employer didn't reimburse, you can claim tax relief on these expenses. Common examples include: - Professional subscriptions (e.g., NMC, GMC, professional body memberships) - Uniform costs (cleaning or replacement) - Tools or equipment required for your job - Business mileage in your own vehicle (if not reimbursed) - Working from home expenses (if required for your job) If you want to claim these, choose **YES** and you'll be asked for more details. If you didn't have any unreimbursed work expenses, choose **NO**. **NHS employees:** Many NHS staff can claim tax relief on professional subscriptions and uniform costs. Make sure to claim these if applicable. ## Supplementary Pages Depending on your answers above, you may be shown additional pages to complete. ## Employment Benefits and Expenses (P11D Information) If you answered YES to receiving taxable benefits, you'll be asked to provide details from your P11D form. The P11D is organized into sections (A to N), each covering different types of benefits: - **Section A:** Assets transferred (e.g., employer sells you equipment) - **Section B:** Payments made on behalf of employee - **Section C:** Vouchers and credit cards - **Section D:** Living accommodation - **Section E:** Mileage allowance and passenger payments - **Section F:** Company cars and vans - **Section G:** Fuel for company cars and vans - **Section H:** Interest-free and low-interest loans - **Section I:** Medical treatment and insurance - **Section J:** Qualifying relocation expenses - **Section K:** Services supplied - **Section L:** Assets placed at the employee's disposal - **Section M:** Other items - **Section N:** Expenses payments Enter the amounts from your P11D into the corresponding sections in the tax return. The section letters and box numbers on your P11D will match those requested by HMRC. ## Employment Expenses If you answered YES to claiming employment expenses, you'll be asked to provide details and amounts. You'll need to: - Specify what type of expense you're claiming - Provide the total amount you spent - Keep receipts and evidence in case HMRC queries your claim Common expense categories include: - Professional fees and subscriptions - Business travel and subsistence - Fixed deductions for expenses (uniform costs, etc.) - Other expenses ## Additional Information There's a free text box for any additional information you want to provide about your employment. It's unlikely you need to add anything here unless there's something unusual to clarify. HMRC will not respond to queries placed in this box. If you need a response from HMRC, contact them separately rather than using this field. ## Multiple Employments If you had more than one employer during the tax year, you'll need to complete a separate employment section for each employer. Make sure you have P45/P60 documents for each employment. ## Completing This Section Once you've entered all your employment information: 1. Double-check all figures match your P45/P60 2. Ensure your PAYE reference is entered correctly 3. Verify any P11D benefit amounts are accurate 4. Click **"Save and continue"** Your employment section is now complete! ## What Happens Next? After completing your employment section, you'll return to the main tax return menu where you can: - Complete other sections (such as Self-Employment, if applicable) - Review your tax calculation - Submit your return ## Common Questions ## What if I've lost my P60 or P45? Contact your employer and request a duplicate. They're legally required to provide this information. Alternatively, you can check your Personal Tax Account on the HMRC website, which may show your employment income. ## What if the figures on my P60 don't match my payslips? Your P60 should be accurate as it's the official year-end summary. If there's a significant difference, contact your employer's payroll department to resolve the discrepancy before completing your tax return. ## Do I need to declare my NHS pension contributions? No - pension contributions deducted through payroll are already accounted for in your P60 figures. You don't need to enter them separately. ## Need Help? If you have questions about your employment section: - Click the 'Help' button on the HMRC form for official guidance - Contact your employer's payroll department for P60/P45 queries - [Contact MalgraBooks support](https://support.malgrabooks.co.uk/contact/) if you use our services - Contact HMRC's Self Assessment helpline on 0300 200 3310