Internship Stipend from Foreign Internship

Hi, I have been a UK resident since September 2021. I came on a Student Visa between September 2021-September 2022 - and have been on a working full time on a Skilled Worker Visa since October 2022. I did a one month internship in Peru when I was a student in the UK for which I received a stipend from the Peruvian University to cover my living costs there. Would I need to declare that stipend as part of my UK income tax self-assessment?

Hi

This depends on whether you are claiming split year or not.

If you qualify for split year then you only report any foreign income for the UK part of the year https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12000

If you do not qualify then you will need to report all your foreign income to the UK https://www.gov.uk/tax-foreign-income

The guidance at RDRM12140 - Residence: The SRT: Split year treatment: Case 3: The UK and overseas parts of the tax year will help you work out if split year treatment applies.

Thank you