Self Employed vs. Foreign Income for Consultancy Work

Hi, I conduct full-time consultancy / freelance work (so not employee) from the UK for foreign organisations. I typically get paid in a foreign currency. Do I declare this in my self assessment tax form as normal UK self employed amounts (using HMRC foreign exchange rates) or do I declare it as foreign income? Many thanks, 

Hi mkn,

You will show it only as self employed income if no foreign tax has been deducted.
If foreign tax has been deducted, you will show it on the foreign page also and claim foreign tax credit relief (this doesnt double up the income).

Thank you.

If full services is provided from UK to Foreign country, which country have the first priority to charge the tax?

Hi,

The country in which you are tax resident.

Thank you.