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Posted Sun, 28 Jul 2024 14:06:14 GMT by Bromptonspeed
I am employed full-time as a member of staff for an international charity based in Europe, and I work around the world. The charity pays my salary into my UK bank account. Am I right in assuming this is foreign income? And also, if this is foreign income, what should I tick it as? Nothing in the self-assessment form foreign earnings section fits a monthly salary. It is all dividends, property income, and so on, but nothing for full-time work for an overseas organisation. Any advice would be very welcome!
Posted Thu, 01 Aug 2024 12:48:01 GMT by HMRC Admin 20 Response
Hi,
As you are tax resident in the UK, this foreign employment income would be declared in your self assessment tax return.  
If there is a tax treaty between the European country and the UK, then no tax should be deducted from your employment income in that European country.  
If there is, you would need to claim it back. 
Foreign employment income should be declared in the employment section (SA102 on paper) so that the income can be included in the tax calculation.  
Only if foreign tax is deducted from the employment income, as per the tax treaty, would you include the pay and tax figures in the foreign section.  
This would allow you to claim a foreign tax credit, to set against the UK income tax liability.
Thank you.

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