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Posted Thu, 06 Oct 2022 00:16:13 GMT by PC W
While conducting self assessment, there is a question "Do you need to pay tax on any of the following?". I would like to ask about "Income from outside the UK". If the income is just overseas bank interest or rebate or others which are also below the corresponding allowance, should I select "None of these" or "Income from outside the UK"? I believe I don't need to pay tax for these income which is low amount than allowance. But this answer selection will change the result of Self Assessment. In other words, if the Incomes from outside the UK is lower than the corresponding allowance, do I still need to report the income?
Posted Wed, 12 Oct 2022 15:26:24 GMT by HMRC Admin 20
Hi PC W,

Please refer to guidance at
Tax on foreign income

Thank you.
Posted Fri, 14 Oct 2022 00:11:13 GMT by PC W
I read the guidance previously. It stated "If you need to pay tax, you usually report your foreign income in a Self Assessment tax return.". Based on this statement, I would get the understanding that if I don't need to pay tax for foreign income (for example due to lower than the corresponding allowance), I DON"T NEED to report in a Self Assessment tax return. Is it correct?
Posted Mon, 17 Oct 2022 12:54:02 GMT by HMRC Admin 17

It would depend of the source of the foreign income. 

Income from overseas property, including UK property, up to £1,000 is exempt from tax and does not need to be reported on a tax return. 

The self assessment notes for SA106 provide more information. 

See link:

Foreign notes   .

Thank you.

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