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Posted Fri, 16 Jun 2023 11:40:43 GMT by
Hi, I'm a resident in the UK for tax purposes. Nonetheless I worked in France - as an employee for a French company, I received a wage - for 2 months last summer... do I have to declare this to HMRC, given the fact that there is a tax convention between the 2 countries stipulating that any wage earned in 1 of the 2 countries (providing the job was performed there) should be taxed in that country only ? See : https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/496672/france_dtc_-_in_force.pdf (article 15 on "income from employment")
Posted Wed, 21 Jun 2023 15:41:54 GMT by HMRC Admin 32
Hi,

As you are resident in the UK, HMRC has the right to tax your world-wide income. This includes your income from France.  

You would need to complete a Self Assessment Tax return and declare the income in SA102. If tax was deducted from the foreign employment, will also need to show the income and tax deducted in SA106. This will allow you to claim a credit for the tax deducted.  

You can register for self assessment at:

Register for Self Assessment

All boxes in a tax return are in pounds sterling, so you may need to convert your income and tax using the official rate which can be found at:

Exchange rates from HMRC in CSV and XML format

Thank you.

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