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Posted Sun, 13 Oct 2024 08:38:21 GMT by Héctor Cabrera Bermejo
Good day, I am a UK resident self employed. I have a contract of 4 weeks with a UK agent to provide my services to a European client in Europe. To clarify, my signed contract is with the UK agent and I will be relocated temporarily to Europe to provide the service. When doing the self assessment do I consider this as normal income (as my contract is with the UK agent) or foreign (as the work is carried out in Europe)? Thank you.
Posted Mon, 21 Oct 2024 14:22:41 GMT by HMRC Admin 34 Response
Hi,
Please report the income you receive in the Self Employed pages (SA103) of your Self Assessment tax return.
If any overseas tax is deducted, you can claim Foreign Tax Credit Relief in the ' Foreign tax paid on employment, self-employment and other income' section of the Foreign pages (SA106).
Thank you

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