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Posted Wed, 02 Nov 2022 20:08:48 GMT by Jenny Perry
Hi all, Self employed freelance performer. I worked in Germany and was employed by the German company for a fixed term 7 month job. Had a work permit and German resident permit valid during my time there. I paid tax and social security contributions in Germany, and as the work was also performed in Austria and Switzerland, I was subject to 'artist tax' in both countries which came off my wages. Filling in my Self assessment is something of a nightmare to get right! I assume I can only enter German 'income tax' (unfortunately the vast majority of deductions in Germany is Social tax). Do I add the other countries' artist tax onto the amount of tax paid for the foreign tax relief? Do they need to be listed as separate countries on the page? Does having temporary resident status change anything? It has now expired as I am back in the UK. I haven't filed a German tax return. I don't want to get it wrong but there is very little information about it! Many thanks
Posted Mon, 07 Nov 2022 10:49:37 GMT by
Hi Jenny Perry, 

You would need to declare the income from each country separately, showing the income and tax paid (all in pounds sterling).

 You can then claim a Foreign Tax Credit Relief for the foreign tax paid.

 The supplementary page SA106 page F2, relates to income from overseas sources.

 If there are not enought rows, you could either print of another page F2 or provide a table in the same format.

 In addition to this, you may need to consider your residence status, as you were out of the UK for a long period.

You can review your residence status at:

Residence, domicile and the remittance basis: RDR1

You can take the residency tests, to help you come to a decision.

Further guidance: 

Self Assessment: Foreign (SA106)

Thank you. 


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