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Posted Sun, 30 Apr 2023 20:23:44 GMT by S E
I moved from Switzerland to the UK on 1 November 2022 (I do not pay taxes in Switzerland and have not had a home there since November). I am employed and paid by a Swiss employer as a "posted worker", i.e. I work for the Swiss employer in the UK for 24 months. Two questions: - If I understand it correctly, I have to report the income on the PAYE employment page of the self-assessment. Shall I write "posted worker" where it asks for the reference? - Is the income considered to be "foreign income"?
Posted Fri, 05 May 2023 15:08:05 GMT by HMRC Admin 20
Hi S E,

In the employment section after you enter your pay and tax and employer's name, you are asked for a UK employer's reference number, please enter "None" as your Swiss employer will not have this UK reference.

Thank you.
Posted Fri, 05 May 2023 21:33:28 GMT by S E
Thank you. Is the income considered to be "foreign income"?
Posted Thu, 11 May 2023 15:28:00 GMT by HMRC Admin 25
Hi S E,
Yes, this would be considered foreign income, as it is derived from a non UK resident employer.  
If you are also claiming a Foreign Tax Credit, then you will also need to report this income in the foreign section of SA106, in the section "Foreign tax paid on employment, self-employment and other income" on page F6.

Thank you.

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