Full UK Job and part time contractor job in EU

Dear All, I am working on a full-time basis in UK and I am a UK tax resident. I pay all my taxes through PAYE, but since last year I have a part-time job in Poland that provides more than 1000GBP a year / on a contract basis. I never leave the country to work there, the job is entirely remote. I registered for SA and I have my UTR letter. As I do my first tax return, I wonder how I should include my side job on the tax summary. Shall I declare it entirely through self-employed and then the foreign income section, or should I include it next to my UK-based full-time employer even though I do not get a P60 but IFT-1R letter from Polish tax office? I also got my CoR and I paid no taxes in Poland due to double taxation regulations between the UK and Poland. If I have an SA account and UTR do I have to apply Class 2 NIC or is it already included within UTR? Many thanks,

Hi,

You would declare the foreign employment income in the employment section of the online return, on paper SA102, in pounds sterling only, as this will allow Self Assement to include the income in your tax calculation.  

You would also declare the foreign income in the foreign section for employment in the online return, on paper SA106. You would convert the employment income shown on your letter from the Polish tax office into pounds sterling, using a just and reasonable exchange rate. For your convenience you can see the exchange rates here:

Exchange rates from HMRC in CSV and XML format

You are free to use any of the supplied rates or one of your own choosing.

Thank you.