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Posted Mon, 22 May 2023 21:07:46 GMT by MissPiggy
Hello, For a person who is a full time employee on a UK skilled worker visa (living in UK) and also a US person who has self publishing work distributed by US ebook distributor (have US tax withholding), i.e. earning royalties in the US, is it correct that the person needs to declare royalties earned in the US as foreign income in the self assessment tax return? Plus the person is not violating UK skilled work visa requirement? Writing and self publishing is something the person do on the side whenever time permits outside of normal working hours and not the primary professional.
Posted Thu, 25 May 2023 10:54:50 GMT by HMRC Admin 32

You need to declare them if you are not claiming the remittance basis.

Paying tax on the remittance basis (Self Assessment helpsheet HS264)

Thank you.

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