In short: if you are a company director and file a Self Assessment return, your 2025-26 return (due 31 January 2027) must include extra information. For each close company you direct – which covers most owner-managed businesses – you need to give the company’s name, registration number, the dividends you received from it and your percentage shareholding. With HMRC’s “100 days to go” reminder issued on 23 October, now is the time to gather the details.

What’s changed?

The Income Tax (Additional Information to be included in Returns) Regulations 2025 make some previously optional boxes on the SA102 employment pages compulsory from the 2025-26 tax year.

Every director who files a return must confirm each directorship held during the year. Where the company is a close company, the director must also report:

  • the company’s full name
  • its Companies House registration number
  • the dividends received from that company in the tax year (including nil)
  • the percentage of the company’s share capital held (including zero)

A close company is broadly a UK company controlled by five or fewer people, or by its directors – see HMRC’s definition at CTM60060. Most family and owner-managed companies qualify.

Latest HMRC guidance

HMRC updated its tax return notes in September 2026. As ICAS reports, the guidance confirms that:

  • directors of dormant UK companies are included
  • each directorship generally needs its own SA102 page, even with no salary or shares
  • if you run out of employment pages, the extra details go in “Any other information”
  • HMRC will take a case-by-case approach to compliance, looking at the reasonable efforts made

The rules do not create a new obligation to file. If you have no other reason to complete a tax return, being a director alone does not require one.

Who does this affect?

  • Owner-managers who take a salary and dividends from their own company.
  • Directors with several companies, including dormant or holding companies.
  • Spouses or family members who are directors and shareholders.
  • Directors whose shareholding changed during 2025-26.

Key dates

  • 31 October 2026: paper return deadline for 2025-26.
  • 30 December 2026: online filing deadline if you want tax under £3,000 collected through your PAYE tax code.
  • 31 January 2027: online filing and payment deadline for 2025-26.

What you should do now

  • List every company you were a director of between 6 April 2025 and 5 April 2026, including dormant ones.
  • Check each company’s registration number on the Companies House register.
  • Total the dividends paid to you by each company in the tax year – these must match the dividend figures elsewhere on your return.
  • Confirm your shareholding percentage, and note any changes during the year. The ATT’s FAQ guide covers how to work it out.
  • Check that dividend paperwork (board minutes and vouchers) supports the figures.
  • Send everything to your accountant early, rather than in January.

Our personal tax services include preparing directors’ returns with the new disclosures.

FAQs

What happens if I leave the new boxes blank?

Professional bodies report HMRC has indicated a £60 penalty may apply where the required information is missing (ACCA). If the omission also makes your return inaccurate – for example, dividends left out – larger inaccuracy penalties could apply.

I’m a director but hold no shares. Do I still report?

If you file a return, yes. You should confirm the directorship and, for a close company, enter a 0% shareholding and nil dividends.

Do I need to file a tax return just because I’m a director?

No. The new rules change what goes on a return, not who must file. Many directors still need to file for other reasons, such as dividend income above the allowance.

Let us handle your director’s return

Alpha Limited prepares tax returns for company directors across the UK. Contact Alpha Limited to get your 2025-26 return filed accurately and well ahead of 31 January.

Disclaimer: This article is general information only and not advice for your circumstances. It is correct as at 26 October 2026. HMRC guidance may be updated, so please take professional advice before acting.