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Posted Fri, 12 Aug 2022 14:16:25 GMT by Karolinaa
Hi, where should I enter business income from abroad in SA100? I am UK resident but I also worked abroad.
Posted Mon, 15 Aug 2022 10:16:17 GMT by HMRC Admin 2

Self-employed income from overseas should be declared in the Self Employment pages (SA103) of your tax return.

You can claim Foreign Tax Credit relief on any overseas tax deducted in the 'Foreign tax paid on employment, self-employment and other income' section of the foreign pages (SA106).                                              

Tax on foreign income

Thank you
Posted Mon, 15 Aug 2022 10:22:50 GMT by Karolinaa
Hi, thanks for your response. In that case should NICs be charged on all abroad income? Contributions from abroad income have been already paid abroad so I want to be sure.
Posted Mon, 15 Aug 2022 12:59:09 GMT by Karolinaa
For example: UK resident Employment (SA102) in LTD Company - Income =2000 GBP Self Employment (SA103) - business income from abroad - Income=28476 GBP Foreign Tax paid: Self-employed income (SA106) - Foreign tax paid=4240 GBP Income Tax, Class 2 and Class 4 National Insurance contributions due = 1866.44 GBP Are this calculations correct? Shoul I pay Income Tax and NICs?
Posted Tue, 16 Aug 2022 11:49:36 GMT by HMRC Admin 17

All Foreign income should be declared on SA106, including foreign self employment income and business income. 

The foreign tax paid should also be shown.  

There is an option to claim foreign tax credit relief on the tax paid abroad. 

The matter of national insurance should be referred to the NIC fourm at 

Customer Forums Personal tax National insurance.

Thank you.
Posted Tue, 23 Aug 2022 07:50:40 GMT by HMRC Admin 19

We would need more information to make a liability decision. You will need to write to:
National Insurance Contributions and Employer Office
HM Revenue and Customs

We would need the following:
  • your full name
  • your National Insurance Number
  • your date of birth
  • your most recent UK address
  • your address abroad – if applicable
  • the type of work you do
  • your business name and address, both UK and abroad
  • where the contract is held
  •  how often you work in the UK
  • your normal working pattern
Thank you.

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