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Posted Fri, 21 Jul 2023 08:15:10 GMT by K KP
Hi, I am a UK tax resident and have been invited to do a series of lectures as a visiting professor in Japan for 1 month. For this, the host university is paying a salary after deducting the relevant income taxes. 1. When reporting this income in my self assessment, how can I deduct relevant expenses ? Can I use the Overseas Scale Rate and use the relevant daily allowance? 2.I understand that the UK has a double tax treaty with Japan, how report the tax paid in Japan in my self return? Many thanks for all the help.
Posted Mon, 31 Jul 2023 10:07:53 GMT by HMRC Admin 19

You will need to include the foreign pages (SA106) which will allow you to declare the Japanese income and tax paid.  

You would also need to complete SA102 (employment) or SA103 (self employment) or their online equivalents.  

Self Assessment tax return forms

It is not clear whether you are employed by the university to give the lectures or self employed. Guidance on expenses if employed can be found here:

EIM34003 - Travelling expenses: employees working abroad: expenses that may be deducted: example

and if self employed, here:

BIM47712 - Specific deductions: travel and subsistence: living expenses abroad — foreign trades

Thank you.

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