Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sun, 15 Sep 2024 19:12:12 GMT by J G
Hi, sorry, I'm posting this message a second time since I didn't receive any reply to the first one. Many thanks, " I'm a French national living in the UK and a UK resident for tax purposes. I'm currently in the process of filling in a 2023-2024 tax return (as I'm normally partially self-employed) and I had questions about "royalties" I earned in France. In summer 2022, I worked there for 2 months. The employer was based in France and I worked there as an 'employee', it was not 'self-employment', I earned a proper wage...which I declared to HMRC in the 2022-2023 tax return. But, later in 2023 (after the 5th April), my French ex-employer paid me the equivalent of £149 (gross amount) in 'royalties', I believe (in French, they are called "droits d'auteur" but also "droits voisins", which are a bit similar, if I understood correctly... I hope the translation to English is alright...I worked as a journalist in summer 2022 in a local newspaper in Burgondy). Anyway, I was not certain about where to put that amount in my tax return. I decided to enter it in the 'income from overseas sources' section, more precisely in the 'overseas pensions, social security benefits and royalties' box (and I naturally put 'FRA' for France as the country of origin... and I believe I would also give some more explanations at the end, in the 'additionnal information' section). Have I done the right thing? I also thought of entering that amount in the 'employment' section as these royalties are connected to my job as an employee in a newspaper, I'm not completely sure but I suppose they reused some of the work I produced in summer later on... In that case, I would have counted that as an employment, entered the £149 in the 'pay from the employment' box. I would have given, of course, the name of my French employer and put '000/N' as the 'PAYE tax reference of the employer' (I'm not sure exactly what it means but I know an accountant I contracted last year for my foreign wage put that, probably to notify HMRC that the employer was not based in the UK) and then I thought of explaining this a bit again in the 'additional information'. Would this be preferible? Many thanks,
Posted Tue, 24 Sep 2024 13:13:42 GMT by HMRC Admin 32 Response
Hi,
Foreign employment should be declared on SA102 (box 3) or the ""Tips and other payments not on your P60"" box in the employment section of the online return.  If tax paid on the employment income in France, you also need to complete the foreign section or SA106 and if French tax payble, you can claim a foreign tax credit by completing foreign section of the tax return or SA106. 
Employment (2024)
Self Assessment: Foreign (SA106)
Thank you.

You must be signed in to post in this forum.