SA102 - foreign income from a job

For foreign income from a job, it is stated to fill in SA102 in the link below. Should the before-tax amount be put in box 1? Where in SA102 can I indicate it is foreign income as there is not country code box? https://www.gov.uk/government/publications/self-assessment-employment-sa102/employment-notes-2022

Hi,

In the SA102, you would show the actual pay and tax as shown on your P60. The element of the pay that is not taxable in the UK, would then be showns on SA101,

Self Assessment: additional information (SA101)

Page Ai2 in box 12 " Foreign earnings not taxable in the UK". For online tax returns, you would select Other tax reliefs and deductions, when tailoring your return and enter the amount of income not taxable in the UK. This entry will give a credit in the tax calculation, for the income not taxable in the UK.

Thank you.

My foreign income from a job is taxable in the UK coz I'm a UK resident. Should I put it in SA102 or SA106? Which box in the form to put the amount before tax? Thank you.

Hi KN,

You should declare the foreign employment income on SA102. 

 Foreign employment income and foreign tax deducted on SA106.  

You can then claim a foreign tax credit relief for the foreign tax paid.

Thank you. 




 

For foreign employment income to be put on SA102, is it as follows? - box 1 put the amount - box 4 leave it empty - box 5 put foreign employer name If no need to claim foreign tax credit relief, then is it no need to fill SA106? Thank you.

Hi,

If not claiming any Foreign Tax Credit Relief then just put details in the additional information section to confirm that the employment declared on SA102 is a foreign employer.

Thank you.

Hi HMRC, I have a similar situation with KN. As you mention that if not claiming any Foreign Tax Credit Relief then just put details in the additional information section to confirm that the employment declared on SA102 is a foreign employer. May I confirm where is the additional information section you mention? is it on the SA100 Page TR 7. Please correct me if I wrong. Thanks.

Hi, I will be visiting a state with which UK has a DTA (Slovenia) for the purposes of engaging in research in the public interest (Article 19 of the UK-Slovenia DTA). The host institution in Slovenia has pointed me their tax authority form that requires a stamp and signature from HMRC in order to not tax me. How do I go about getting this? Alternatively, do I just get taxed in Slovenia and then claim tax relief in the UK? Would any 'excess' tax at paid a higher rate in Slovenia be refunded in that case, or does it just mean I don't pay extra UK tax on the income? Many thanks

Hi derek_er Chan,

You can do this so long as the amount in pounds sterling is less that £2000.00.  

If it is more that this, then is needs to be shown in the foreign section of the tax return.

Thank you.

Hi FDL80,

To have the form provided by the tax authority of Slovenia stamped and signed by HMRC, please post it to HMRC at the address below.

Income Tax: general enquiries
 
If , alternatively, your research fee is taxed in Slovenia, you can claim Foreign Tax Credit Relief (FTCR) when you  declare the fee in your self assessment tax return.

The amount of  FTCR you can claim is limited to the lower of (a) the foreign tax paid (or allowed by the specific DTA)  (b) UK tax liability on the income.

Relief for Foreign Tax Paid 2021 (HS263)

Thank you.   

                                        

Hi HMRC Admin, I have a similar situation with KN and derek_er Chan above. After read above Q&A, I still have some questions. Hope you can give some advice to me. I have foreign employment income around £2300 which do not need claiming any Foreign Tax Credit Relief. Summarized your replies above, I should do below steps: - Fill in SA102 - box 1 put the amount - box 2 about taxed paid, leave it empty - box 3 about tip or other payment no in P60, leave it empty - box 4 about PAYE tax reference no., leave it empty - box 5 put foreign employer name - Put details in the additional information section on the SA100 Page TR 7 that to confirm the employment declared on SA102 is a foreign employer. - Fill in SA106 as well (since the amount is more than £2000) Could you confirm whether my understanding is correct? If not, could you please help to correct me? Thanks. Two more questions are: 1) When filling SA102 Box 4, system does not allow me to leave in blank. In this case, what should I fill in as foreign employment income do not have any PAYE tax reference no. Should I fill 000/00000 instead? 2) Which box should I fill the foreign employment income £2200 in SA106? I read the SA106 and the note many times but still cannot find the right box to fill, since all the boxes are for claiming tax credit relief. Thank you! 

Name removed admin 

Hi ACTS
As no foreign tax has been deducted then you do not need to include a foreign page as part of your return.
You will just complete the SA102.
For the PAYE ref, enter ZZZ.
 

Hi HMRC admin, My case is simiar to ACTS, If I want to claim FTCR, I need to complete SA106. I know I need to put foreign employment income in SA102. Should I fill the foreign employment income in SA106 as well? Which box? Sorry that I cannot find it out, after reading the notes and forums. Thank you.

Hi,

Yes, you will declare it as employment income on the SA106 in order to claim the foreign tax credit relief (this doesnt double up the income).

Thank you.

Hi HMRC Admin, I have read the previous replies, but I am still not sure what to do about my foreign income. I am employed full time in Croatia with which the UK has an active double taxation agreement and I live in my home in the UK from where I work remotely. This is my main employment and my only source of income for the tax year 22-23. I have already paid the tax for this in Croatia, however I understand that as a resident in the UK I should be paying the tax here. I have filled in my self assessment and put my income under foreign income, including the tax that was paid at source, in Croatia (for which I am planning to claim a refund if I pay the tax for the same income in the UK). After doing this, my calculation showed that I have £0 due for payment - I am assuming that this is because I left the employment section empty and only filled out the foreign employment section. Can you please advise about whether to put my Croatian income into the employment section of the form? Thank you!

Hi, I am a UK domicile but non UK resident. I have received UK pension on which I am going to pay income tax. However I also had overseas salary which is tax free as it came from a foreign aid budget and there is a tax exemption bilateral agreement between the donor and recipient countries. So my questions are: 1. How does the UK Government see my overseas income? As tax paid or unpaid? I believe I should not be penalized because of the tax agreement mentioned above. 2. How is it going to affect my tax bracket for my UK income? Thanks so much.

Hi Admin, Thanks for your reply on 2 Jan 2024. I want to make it clear that, for foreign employment income, i just need to put details in SA106 and no need to fill SA102, am i right? Thank you.

Hi

Article 14 of the UK/Croatia tax treaty, advises that salaries, wages and other similar remunerations derived by a resident of the UK, will be taxable in the UK, unless you are in Croatia undertaking that employment. 
2015 Croatia/UK double taxation agreement.  
You should not be paying tax in Croatia for income earned while you are resident in the UK.  You will need to claim a refund of the tax deducted by the Croatian tax authorities.  
You will need to contact them to advise how you can do this. You may need to apply for a certificate of resident and submit this to the Croatian tax authorities, to claim a repayment of tax.  
As you are taxable in the UK, you will need to declare the income on SA102 (employment) and SA106 (foreign) sections of the tax return.

Thank you

Hi Yen Le

You will need to contact HMRC direct on 0300 200 3310 to provide more information on this for a definitive answer to be given.

Thank you

Hi moody,
You will need to include the foreign employment income in SA102, so that it can be included in the tax calculation.  
You also complete the SA106 to claim a foreign tax credit, if you paid tax on the foreign employment income.  
This is so that you are not paying the same tax twice.
Thank you.