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Posted Thu, 25 Jan 2024 10:39:43 GMT by
I am a resident UK taxpayer employed with a UK organisation. I did some work outside the country (for a completely different organisation, in my personal capacity), for which I was paid wages/income. I paid no tax on that income in the foreign country (they have a tax treaty with the UK) and the entire amount of what I earned was deposited in a UK bank. I am trying to figure out how to report the income and pay taxes on it in this year's self-assesment filing. In filling out the self-assessment form, I ran into the following problems. 1) None of the options for foreign income appy to me (the closest, one about wages, assumes I have paid foreign tax and want to get a tax credit). 2) I tried the self-employment option, but a) that doesn't seem to have a way to indicate the money was earned abroad; b) asks me for a business name which I don't have (I do not have a separate business; it's just me working some hours outside the country). Please advise.
Posted Mon, 29 Jan 2024 13:06:48 GMT by HMRC Admin 19 Response
Hi,

The foreign income is taxable in the UK, as you are UK resident. As it is foreign employment income, you declare the income in SA102, employment, and again in SA106, foreign, in the section for employment, self employment and partnership.  

In the employment section, please enter 'N/A' in the employer reference box. In the online return, when tailoring your return, you would tick 'yes' to the employment section and yes to the foreign section. This will allow you to complete both sections in the same way as the paper tax return.

Thank you.

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