Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Thu, 14 Dec 2023 23:37:49 GMT by
I am a Private Maths and Science Tutor working online, teaching via Zoom. I have a few clients who live abroad full-time or are resident in both the UK and another country. As far as I am aware, I have never received money from a non-UK bank account. Some of my work is paid via agencies, but I do receive money directly from my independent practice. Do I need to record this as foreign income?
Posted Tue, 19 Dec 2023 15:40:04 GMT by HMRC Admin 32

The income arising from tutoring overseas students, would be classed as foreign income. This is still recorded as self employment turnover in the self employment section of the tax return.  

If foreign tax is deducted you would need to claim this back from the overseas country in question.

Thank you.
Posted Sat, 30 Dec 2023 16:15:52 GMT by
Thank you. So I need to click 'Yes' for the 06 Foreign income question on the 'Tailor your return' section?
Posted Tue, 09 Jan 2024 14:03:51 GMT by HMRC Admin 32

Yes. When you move to fill in your return, there will be an option for foreign income. When you click on this, you will be given more questions that allow you to refine the boxes you need even further.

Thank you.

You must be signed in to post in this forum.