Foreign Employer but not registered in PayE

I am staying in the UK via BNO visa. I arrived in the UK in 2022, having previously lived in Hong Kong. As my previous employer is a small company that isn't registered for PayE, I continue to provide remote consulting services to them and receive income in Hong Kong. I'm currently working on my self-assessment tax return, but I'm having trouble determining whether to use SA101 or SA106. Could I simply report this income under SA106 in the 'Others' category?

Hi Ashley Li,

Please provide details of your HK employment in the SA101.
You can claim any Foreign Tax Credit Relief due re: tax already deducted in Hong Kong in the ' Foreign tax paid on employment, self-employment and other income' section of the SA106.   
Foreign notes


Thank you.

Dear HMRC, Thank you for replying me. I am looking into SA101 now, as I am not good in this taxing scope, it seems my income from my previous employer should fill the "foreign income not taxable in the UK" on page 2. Please forgive me if my understanding is incorrect and then give me suggestion so that I can fill in the right area.

Hi Ashley Li,
The SA101 is not applicable.
You will only declare the UK part of the Hong Kong income as the duties are carried out here.
You do not include any of the income from when you were still in Hong Kong as this is not taxable in the UK as part of the double taxation agreement.
You will therefore show the income as self employment on the SA103 and if tax has been paid in Hong Kong on the income since you came to the UK, then you wil also complete the SA106. 
Tax on foreign income
Thank you. 

Hi, I am in a similar situation. I have moved to the UK on a dependent visa and continue to work remotely for my Pakistan employer, I first came to the UK on 1st October and since then until 1st april I spent nearly 10 weeks in Pakistan. The foreign income is taxed in the country of origin and i wish to conclude my self declaration. Is the income only earned during the weeks I have worked from actually being in UK supposed to be reported or the total income from the date I first came to the UK needs to be reported? And the tax already deducted is adjustable. Lastly, considering my move my employer has allocated me some cost of living allowance as part of my gross remuneration, is part of this tax deductible?

Hi,
You will need to review the guidance on statutory residence, and take the relevant test to determine you tax status, here:
RDR3 Statutory Residence Test
Once you have determined your residence status youshould review the treaty regarding employment: 
Pakistan: tax treaties
This will help determine if your Pakistani employment is taxable in the UK.
Thank you.