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Posted Sat, 26 Aug 2023 14:35:51 GMT by
Hello, I have just had a letter from HMRC stating that I had been incorrectly completing my self-assessment. I am looking for guidance to clarify the information in the letter as to how to correctly complete my self-assessment for UK/Foreign Employment income. It would be great if someone could help here! - I am confirmed non-UK tax resident (I only spend a handful of days in the UK each year) and have been for 14 years. - I work for a UK employer, mostly from abroad but with a couple of days per year in the UK. On this basis I complete a tax return. - Previously when declaring my UK salary income, I declared just the UK component of my salary on the employment page of the self-assessment - I have been told that this is incorrect and I should declare ALL my Employment Income from a UK employer (and any deductions) under the Employment section - and - I should declare my non-UK Employment income in section 12 of the foreign earnings part of the return. - I was under the impression that the foreign earnings section of self-assessment was only for UK tax residents who need to declare foreign income, not non-UK tax residents - If I indeed complete the foreign income section to declare my non-UK Employment income, would the fact that I am not UK tax resident mean that the foreign Employment income will be deducted from the overall income in the Employment section and then only the difference (which is the UK taxable income) will be taxed? Many thanks! 

Name removed admin .
Posted Tue, 29 Aug 2023 14:53:38 GMT by
I have resolved this with the help of an advisor. Additional information is the sheet needed for this, rather than foreign earnings - I misunderstood the letter.
Posted Thu, 31 Aug 2023 16:48:21 GMT by HMRC Admin 25
Hi Andrew Smith,
you need to declare all the employment income on the employment page and then claim relief for the foreign part as a deduction:
Additional information Tax year 6 April 2022 to 5 April 2023 (2022–23) .
Its not on the actual foreign page.
Thank you. 

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