New decision tree: additional information requirements for directors

From the 2025/26 tax year onwards, directors who are otherwise required to file a personal tax return must provide additional information about their directorships, unless an exception applies. 

 

To help directors and their agents navigate the rules, the ATT has published a new decision tree. It takes users through a series of questions to help determine whether an SA102 Employment Page is needed for a particular directorship and which additional boxes need to be completed.

 

The decision tree should be used alongside our FAQ guide, which was updated on 2 November following further clarification from HMRC. The guide provides more detailed explanations and examples, covering issues such as non-UK companies, charities and community interest companies, dividend reporting, percentage shareholdings and practical software difficulties.

 

The FAQs guide and decision tree reflect the ATT's understanding of the legislation, HMRC’s SA102 Employment Page notes, SA150 notes and clarifications provided to us by HMRC as at the date of publication. Readers should check the available legislation and any official guidance on GOV.UK before relying on the position described in this guide.