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Posted Fri, 18 Aug 2023 19:46:07 GMT by Lesley
Hello, I am an academic employed at a UK university. In the last year, I have done some remote consultancy work for a German-based institution (for around £8K). It is likely a one-off activity. Where should I include this in my self-assessment? Is it under the self-employment section (and foreign income if foreign tax has been paid) or under other taxable income (where I also declare some small revenues related to book royalties and examination panels)? Thank you
Posted Tue, 22 Aug 2023 13:19:47 GMT by HMRC Admin 17

The foreign income would be declared as employment or self employment income, depending on which it is. 

If foreign tax is paid on this income, then you also show it in the foreign section, so that you can claim a foreign tax credit
of up to 100% of the foreign tax paid. 

See link:

Self Assessment tax return forms  .

Thank you.

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