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Posted Tue, 30 Apr 2024 11:34:12 GMT by Irene Testini
I am a UK resident, currently employed full time at a UK university (£32k annual salary). In March, I completed work for University of Amsterdam; I had to invoice them in dollars ($3,608) and received payment on my UK account (£2,753) as a bank transfer. It was my only income outside of my full time UK university role. Do I need to pay income tax and how do I do that? I have never filed self assessment, I'm unsure if I need to register as self employed for this job I completed.
Posted Wed, 01 May 2024 14:49:49 GMT by HMRC Admin 5 Response
Hi 

This is foreign income and as a UK resident, you will be taxable on it, as you are taxable on your world-wide income.  
Foreign income is declared on a self assessment tax return (SA100).  
As you invoiced them, then you were self employed and would declare the income and expenses in the self employment section of the online return or the paper SA103S (self employment).  
To register for self assessment, as self employed, please follow the guidance at Set up as self-employed (a 'sole trader'): step by step.  
Please note that the whole tax return (SA100 and supplementary pages) must be submitted in the same format.  Either all online or all on paper.  
To submit an online tax return, you will need to register for a personal tax account (if you have not done so already).  You will also need a government gateway user ID and password to do this.  
Please follow the guidance at Personal tax account: sign in or set up on how to do this.  
Paper tax returns can be obtained at Self Assessment tax return forms.

Thank you
Posted Thu, 02 May 2024 07:28:54 GMT by Irene Testini
Thank you. And am I able to claim any tax back if I have been taxed at source in the Netherlands?
Posted Fri, 10 May 2024 09:01:12 GMT by HMRC Admin 25 Response
Hi Irene Testini,
You can claim Foreign Tax Credit relief for this.
Thank you. 

 
Posted Fri, 17 May 2024 10:55:14 GMT by Irene Testini
Hi, I'm still slightly confused. I am filling in the self assessment form online. I am not sure if I need to check foreign income or self-employed businesses. I do not have an actual business. I completed a job for University of Amsterdam, invoiced them and received one payment in sterling directly in my UK bank account.
Posted Wed, 22 May 2024 09:49:34 GMT by HMRC Admin 8 Response
Hi Irene Testini,
You can declare this as other earned income if no foreign tax deducted.
Thank you.

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