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.