Self-employed foreign income

Hi, I am self-employed for jobs in HK, and no income in UK. All the income will be taxed in Hong Kong, besides the SA106 Foreign Income, Do I still need to fill in SA103 Self-Employment? Thanks.

Hi karencky,
Yes, If you are resident in the UK, while undertaking self employment work in Hong Kong, then your gross profits are taxable in the UK and not Hong Kong.
Overseas income is criteria for completing a Self Asseesment tax return (SA100).
You would need to report the gross profit and expenses on a Self Assessment tax return supplementary page SA103.
Article 14 of the double taxation agreement here:
UK/HONG KONG DOUBLE TAXATION AGREEMENT AND PROTOCOL
Advises that if you are a UK resident, you need to be physically in Hong Kong, undertaking your self employment work, for it to be taxable in Hong Kong.
Where you undertake that work from the UK, then it is taxable in the UK.
Thank you. 
 

Thanks. But in this case, since I file the income under self-employment, do I still need to file them again under Foreign Income?

Hi,
 

Overseas self employment income is declared in the self employment section as part of the turnover and expenses.  If you have had foreign tax deducted from your overseas self employment income, then you would also need to declare this in SA106 and claim a foreign tax credit for the overseas tax paid . Thank you.