Freelance income outside UK: Self-employment or Foreign?

Hi, I moved from Hong Kong to UK in Oct 2022 and were not employed by any company in the UK and Hong Kong since Oct 2022. From Oct 2022, my only income is working as a Hong Kong self-employed freelancer for a company in Hong Kong, the HK company transferred money to my bank account in Hong Kong and my income is over £1000 per year. Questions: 1. Should I treat myself as "self-employment" and fill in SA103 in tax return? 2. Should I fill in my income in SA103 Self employment Or SA106 Foreign? 3. If I should fill in my income in SA103, should I fill in the income amount in box 9 "Your turnover'? 4. If I should fill in my income in SA106, which part should I fill in the income amount?

Hi Donald Yiu,

Please refer to guidance at Tax on foreign income

Thank you.