Self-Assessment for international students

Hello, As per the relevant government website about tax on foreign income for students in the UK, they should pay tax on other income that they do not bring to the UK. Can you confirm that my understanding of how foreign students should be reporting and paying their taxes is correct? For instance: Student A brings and uses £20,000 on tuition fees, food, rent, and study materials. 1- Their total foreign income was £30,000. They do have to file self-assessment and declare and pay for £10,000. Just on the excess amount, not for the whole income. 2- Their total foreign income was £21,999. Because the excess amount is less than £2,000, there is no need to return self-assessment. Can the person take advantage of the annual personal allowance and capital gain allowance? Thank you for clarification.

Hi eko,
Please refer to guidance here:
Tax on foreign income
Thank you. 

Hi, I checked that guidance. However, I could not understand if the international student should report on the (excess) amount only that they do NOT bring to the UK for tuition etc.? If you could confirm below example, I would appreciate it. "Student A brings and uses £20,000 on tuition fees, food, rent, and study materials. Their total foreign income was £30,000. They do have to file self-assessment and declare and pay for £10,000. Just on the excess amount, not for the whole income."

Hi
We cannot comment on scenarios, only provide general information / guidance in this forum.  For an answer to a detailed question of this nature, you would need to contact our self assesment helpline on 0300 200 3310, or seek professional advice.