From the 2025/26 tax year onwards, directors must provide additional information in their Self Assessment tax returns. All directors will be required to confirm that they were a director during the tax year. Where the company is a close company, further information must also be provided. In previous years these tax return boxes were optional.
Given the number of questions received from our members over the last few weeks, and the limited official guidance available from HMRC, we have produced a new FAQ guide to help taxpayers and advisers understand the additional reporting requirements.
The FAQ guide addresses a range of common questions, including what triggers the requirement to provide the additional information, whether directors not currently required to submit a tax return will need to provide it, how multiple directorships should be reported, and how to calculate the percentage shareholding.
What are the additional information requirements?
When completing the SA102 (employment pages), directors must include the following additional information:
- Director and company status:
- Whether they were a director during the tax year and
- If so, whether the company is a close company
This information must be provided for each directorship. For 2024/25 and earlier tax years, these boxes were included in the SA102, but completion was not mandatory.
- Close company details:
Where they were a director of a close company, the following additional information must also be provided:
- The name of the close company
- The company registration number
- The dividend income received from that close company during the year
- The total percentage of the share capital held in the company
These questions are new for the 2025/26 tax year onwards and a separate SA102 must be completed for each close company where the taxpayer is a director.
If you have any additional questions not covered in the FAQ guide, please email [email protected]. We are also actively seeking clarification from HMRC on several points and will update guidance as further information becomes available.
This article reflects the position at the date of publication. If you are reading this at a later date you are advised to check that that position has not changed in the time since.
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