SA102 - foreign income from a job

Hi HMRC, My case is similar to moody. And if I have foreign employment during financial year of 22 to 23, I understand I need to complete SA102. But do I need to complete SA106 claim the foreign tax credit relief? I have interest from foreign bank over GBP 2000 and I assume that I still need to complete SA106 about the interest. Thanks.

Hi germanchany,
If tax has been paid abroad then yes you need the SA106 to claim the Foreign Tax Credit Relief.
You also show the interest on the foreign section of the tax return. 
Thank you. 

To sum up all fruitful information here, in my case, I have 2500 pounds income from foreign company and no need to claim FTCR, I have to: Fill SA102 - BOX 1 (enter amount) BOX2(enter 0 asi hv no tax take off ) Box 3 (leave blank as I have no p60) Box 4(enter ZZZ as I have no p60/45) Box 5 (enter company name) Fill SA100- page tr7 Box 19 any other information (write down the income in SA102 comes from foreign employer) SA106- as no need FTCR, no need to include in SA106 Please correct me if I were wrong. Thanks very much

Hi samwai

You should leave boxes 2 and 3 blank, if you have no UK tax to declare.  Enter "N/A" in box 4 and s you mention, declare this as foreign income in the free hand box.  
There is no need to complete a SA106, as there is no foreign tax to claim tax relief on.

Thank you

Hello HMRC Admin team, I have read the previous replies, but I am still not sure what to do about my foreign income. I have foreign income from a job £4600 from a Hong Kong company as a part time work from home (in UK). At the same time, I have a job in UK, tax and NI were deducted before I got paid. Should I fill SA100 and SA102? Do I need to provide information of my UK job income?

Hi hmrccarrie,
SA102 is used to declare your UK employment income and UK tax deducted.
SA102 is also used to declare the foreign income (not tax).
Use "N/A" when declaring the employer reference in box 4.
You would need to complete 2 empolyments on SA102 or online.
If tax was payable on your Hong Kong income, you would declare this in the Foreign section (SA106) and claim a foreign tax credit of up to 100% of the foreign tax paid.
Thank you. 

Hello HMRC admin25, thanks for your reply. Follow up my above question, my Hong Kong income is below Hong Kong tax allowance, therefore I do not need to pay tax in Hong Kong. Does it mean I do not need to fill SA106? Should I fill SA102 only to declare my UK employment income and Hong Kong income or I also need to fill SA100? Thank you

Hi,

You need the SA100 as this is the main tax return. As no foreign tax paid, you will declare the income on either the SA102 or SA103.

Thank you.

Hi HMRC, I left the UK in late 2023 and started working abroad in Italy. However I don't believe I qualify for split year treatment as I spent more than the maximum number of days in the UK after that date. Does that mean I need to declare my wage income until the end of the UK fiscal year as foreign income in my 23/24 self assessment? Since I was taxed at the source on that income in Italy already, how do I claim double taxation relief? Thanks

Hi,

Please refer to:

Tax on foreign income

Thank you.

Hello HMRC admin, I am a freelancer which is not employed by the Hong Kong company, they paid to me for few jobs by occasion in 2023. They paid to me in HKD to my Hong Kong Bank account. In my situation, am I correct if I claim that I am self-employment? So which part I should fill in via the online tax return form to delcare this? Because I am not using paper form and I cannot find the right place to declare this in the foreign income section, So could you please advise which part I should fill in and delcare about this income. Thank you.

Hi,
This should be declared as self employment and if any foreign tax paid, also include it within the foreign section.
Thank you.

Hi HMRC admin, I am a freelancer for a Hong Kong company; I'm self-employed, and I don't have to claim for the Foreign Tax Credit Relief. In this case, while I'm filling out the online form of the "Tailor your return" section, should I tick "no" for the question of "If you received any foreign income, do you need to complete the foreign section?". Thank you.

Hi ,
 

That is correct. You will show it all within your self employed turnover . Thank you .

Hi i started work abroad this August, which has a Zero tax rate, but I'm still classed as a uk resident. i have 4 months of uk salary to put in my tax return from the information on my P45. i know where to put the foreign income but i also get paid a per Diem rate when I'm out at my place of work 183 days a year. where do i fill in the expenses part? Thank you in advance