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Posted Tue, 30 Jul 2024 21:53:04 GMT by J G
Hi, I'm resident in the UK for tax purposes but went to work in France for a 2-month contract. On top of my wage - which I know is supposed to be declared to HMRC -, I also earned some royalties which are linked to that job and were sent to my account a bit later? I suppose I have to declare the mount to HMRC : how and where (whic, section and page excatly) ? in the foreign section as 'employment'? many thanks
Posted Fri, 02 Aug 2024 13:18:13 GMT by HMRC Admin 32 Response
Hi,
The social contributions are not covered by the UK / France tax treaty, so they remain payable in France. You should convert your gross pay into pounds sterling and report this in a self assessment tax return, in the employment section (on paper SA102).  
Where French income tax was paid and cannot be reclaimed, you would declare the gross pay and tax deducted in the foreign section of the tax return (on paper SA106) and claim a foreign tax credit.  
If you can claim the foreign tax back, then there is no foreign credit available.
Thank you.

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