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Posted Sun, 05 Nov 2023 21:51:36 GMT by janicec
I am working for an employer who has no UK presence. The HMRC officer advised me to report as self employment before. As I need to pay income tax in my employer’s country, I would like to check if this tax can be treated as expenses for generating the income and net off with my income for UK tax reporting purpose
Posted Thu, 09 Nov 2023 08:35:50 GMT by HMRC Admin 20
Hi janicec,
If you are resident in the UK and in receipt of income from a non UK employer, you will be taxable in the UK on your overseas employment income.  
To declare this income, you would need to complete a self assessment tax return (SA100), declare the overseas income in SA102 and also declare the overseas income in SA106.  
You can find all of the double taxation agreement that the UK has, at Tax treaties.  
Please check the relevant double taxation agreement regarding employment income.  
You are likey to find that this overseas income is only taxable in the UK, in which case, you would need to claim a repayment of the tax from the overseas country.
Thank you.

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