ATT updates FAQ guide on 2025/26 additional information requirements for directors

The ATT has updated its FAQ guide on the additional information requirements for directors completing their 2025/26 Self Assessment tax returns, following further clarification from HMRC.

The latest update provides greater clarity on the position for directors of non-UK companies and unincorporated associations, as well as practical issues that can arise when completing the SA102 Employment pages.

While the latest HMRC confirmations resolve some of the questions previously highlighted in the guide, some areas remain outstanding. The ATT will continue to update the guide as further clarification is received.

If you have any additional questions not covered in the FAQ guide, please email [email protected].