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Posted Fri, 05 Jan 2024 10:53:45 GMT by
Hello, I relocated to the UK midway through a tax year and earned income in my initial month through overseas self-employment. I understand it should be reported on foreign pages due to tax deductions in the other country, but I'm uncertain about its placement on the SA100 form. While I commenced self-employment in the UK, this overseas income is separate from my UK self-employment. Unsure whether to include it as self-employment income or other income in the SA100 form.
Posted Thu, 11 Jan 2024 11:08:35 GMT by HMRC Admin 20 Response
Hi Kberd,
You will need to consider your residency status by applying the tests at RDR3 to your circumstances.  (RDR3 Statutory Residence Test)  
If you are tax resident in the UK for the full tax year, you need to consider if split year treatment can apply.
If it does, you declare this on SA109 and only show your foreign self employment earnings, earned while resident in the UK.
This would be declared on SA103 and as tax was deducted, also on SA106, this will allow you to claim a tax credit.
Thank you.
Posted Thu, 11 Jan 2024 18:36:51 GMT by
Thank you, that's all I wanted to know:)
Posted Wed, 27 Mar 2024 10:55:02 GMT by HMRC Admin 25 Response
Hi JoeT,
Yes you need to pay capital gains on your share:
Capital Gains Tax: what you pay it on, rates and allowances
Thank you. 

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