Income from S- Corp

Hi - a US citizen now living in the UK is to receive income from their S-Corp. This is in the form of salary and royalties. As the distribution has been made via W2 and taxed in the US, it is correct to include the income as employment income in the UK and claim the foreign tax credit? Similarly the royalties should be included on the UK return as business income? thanks

Hi ,

That is correct  . Thank you .