Where to Enter Overseas (Out of Scope for VAT) Income on Self-Assessment

Where do I put overseas income that is out of scope for VAT on my self-assessment return, as I don't want to be triggered as passing the £90k VAT threshold because it's the out of scope overseas sales that will take me over this amount, not my UK turnover? Also, I don't need to claim tax relief on my overseas income, as this is, if I understand correctly, how the 'foreign income' section on the self-assessment return is used. So which section do I use and what if any supplementary information is required?

Hi Alex,
If you are VAT registered and using traditional accounting basis, details of your income and deductions would typically exclude VAT, unless VAT is not recoverable.
 If you are VAT registered and using cash basis, details of your income and expenses would typically include VAT.
 If you choose to include VAT when completing your return, either:
 •  put your net VAT payment to us as an expense in box 30 
 •  put any net VAT repayment you received from us in box 16.
Thank you.
 

Many thanks for your reply. No I'm not VAT registered as I haven't passed the threshold before. The income that will take me over the £90k threshold is overseas income from books that I publish which are sold, printed and distributed direct from the publishing platform to the customer in their respective countries with no UK involvement, and I have no involvement in the sales tax/VAT for the book sales as the publishing platform is responsible for this, therefore the overseas income is outside the scope of VAT. So where do I enter the overseas income which is outside the scope of VAT on my self-assessment return as I need to be taxed on it but I don't want to be mistakenly flagged as passing the VAT threshold?

Hi ,
 

This would form part of your turnover so if now takes you over the VAT threshold, you will need to register. You may also wish to discuss with the VAT helpline on 0300 200 3700 . Thank you .