Foreign clients paying into Brazilian bank account

Hi, My wife has been working as an online counsellor for a little while. Some of her clients are Brazilian and pay into her Brazilian bank account; some are from the Eu and pay into her UK bank account. She is about to fill in her first self assessment. The UK bank account is straightforward. For the Brazilian account, should she: a) Declare everything she earned, calculating the amount in sterling as accurately as possible? b) Only declare the money that she transferred over to her UK bank account in the tax year (most of it is still sitting in the Brazilian account). I am aware that if it is under £2000 it goes into a different section of the form. I guess it would be simpler to have all payments come into the UK account in the future, but there is a hefty chunk taken out as fees. Many thanks

Hi,

The self employment page should show the total of both Brazillian and UK turnover and if any tax was deducted in Brazil, the foreign element should be shown on SA106.  

There is no double taxation agreement between the UK and Brazil, so any claim to relief must be made under 'unilateral relief'.  You can find more information on this here:

INTM161030 - UK residents with foreign income or gains: double taxation relief: Unilateral relief

Thank you.