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Posted Fri, 28 Apr 2023 11:09:13 GMT by MandyC
Dear HMRC, I am a private online tutor since I have online classes for Hong Kong students. Parents transfer the fee in HK dollars into my HK bank account. Then I exchange into pounds through my HK bank account and transfer them into my UK bank account. I would like to know this case is belong to foreign income or not. Should I need to fill in Foreign Income form or just fill in Self Employment only? Thank you so much. Kind regards, Mandy
Posted Fri, 05 May 2023 10:11:47 GMT by HMRC Admin 25
Hi MandyC,

You will declare this as self- employed income on the SA103 and only complete the SA106 if you are claiming Foreign Tax Credit Relief for tax paid in Hong Kong.

Thank you. 
Posted Sun, 07 May 2023 11:43:58 GMT by MandyC
Dear HMRC, Thank you for your reply. Since I fill in the online form, I have two questions to make sure that I fill in correctly in my situation. 1. In the section of 'Tailor your return Page 1/3', do I choose ' no' in the question 'If you received any foreign income, do you need to complete the foreign section? 2. In the section of 'Fill in your return', The question "Please select the circumstances that apply to your self-employment. If none of them apply, please select the box 'None of these apply'.", should I choose 'My business is carried on abroad' or ' None of these apply'? Thank you so much. Kind regards, Mandy
Posted Tue, 09 May 2023 00:13:46 GMT by Kwan
tutors for clients in Hong Kong?In this case, do we need to register as Sole Trader first in order to working as freelance
Posted Tue, 09 May 2023 21:09:32 GMT by MandyC
Hi Kwan, Yes, do you have the same situation? I have already registered as self employed (a sole trader), and received the UTR. I saw your question. Do you have the Government Gateway? If not, you can create sign in details.Then you can sign in and complete your self assessment tax return.
Posted Wed, 10 May 2023 05:34:54 GMT by DomZee
@Kwan Yes, you have to register as a sole trader. Selling any services or goods for profit means you're running a business and are self-employed, so you have to register, fill out a self-assessment and pay NI.
Posted Fri, 12 May 2023 11:14:40 GMT by HMRC Admin 5

If you are not claiming foreign tax credit relief, you will answer no to the do you have foreign income question. you will select your business is carried on abroad.

Thank you.
Posted Fri, 12 May 2023 12:33:24 GMT by HMRC Admin 19
Hi Kwan,

Yes, you will.

Thank you.

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