For 2025/26 onwards, directors must provide additional information when completing their Self-Assessment tax return. The 2025/26 Self-Assessment return must be filed online by midnight on 31 January 2027.
All directors are now required to confirm whether they were a director of a company during the relevant tax year. If the company was a close company, this too must be confirmed.
Directors of close companies must also provide the following information in their tax return:
- the name and registered number of the company;
- the amount received by way of dividend income from the close company during the year (which may be zero); and
- the percentage of the share capital of the close company held by the person (which may be zero). If that percentage has changed during the tax year in question, the percentage provided on the return should be the highest percentage held during the year.
The information should be provided on the SA102 Form employment pages of the return. Question 6 asks whether the individual was a director of the company. Where the directorship ceased in the tax year, the date of cessation should be entered in box 6.1.
The director must confirm whether the company is a close company in box 7. Where it is, they must provide the name of the company in box 7.1 and its company registration number in box 7.2. The director must also provide details of any dividends received from the company in the tax year in box 7.3 and their percentage shareholding in box 7.4.
Each directorship (including that of a dormant company) should be reported through the SA102 Form employment pages, even if the director was not a shareholder during the tax year and had no remuneration.
The new reporting requirements provide HMRC with more information and allow them to cross-check the dividends provided in the director’s tax return with the company’s account.
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