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Posted Sun, 26 Mar 2023 10:42:21 GMT by James T
Hello, I’m trying to help a friend out with their self assessment . They are U.K. resident , but perform film making services for their clients . Some are in different countries but most in the U.K. A couple of questions I have: 1) they spent a large chunk of money on film making equipment (cameras, etc) which I would call a capital item. Is there a section on the self assessment return for capital allowances, or can it just be reported as a full expense in the year? 2)if they perform film making services for a foreign customer, say in Germany, do they owe German tax on this income, or is it declared and paid on the self assessment jn the U.K.? Thanks and appreciate any advice
Posted Thu, 30 Mar 2023 11:36:22 GMT by HMRC Admin 25
Hi James T,

A detailed overview of  the capital allowances that can be claimed by self employed individuals is provided at:

Claim capital allowances
Capital allowances can be claimed by completing the relevant boxes in the Self Employed pages (SA103 or SA103s) of the Self Assessment Tax return.
Self employment (short) notes (2022)

Income received by self employed UK residents from overseas clients should also be reported in the Self Employed pages.

Any Foreign Tax Credit Relief due re: foreign tax already paid can be claimed in the relevant section ('Foreign tax paid on employment, self-employment and other income') of the Foreign pages (SA106).

Self Assessment: Foreign (SA106)

Thank you. 

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