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Posted Thu, 21 Dec 2023 23:25:04 GMT by
Hi, Last year I authored a book with a Spanish publisher, and this is my first time completing a Self-assessment. All necessary UK Tax residence documentation for the DTA was filled in before payment from the publisher, and as such, no foreign tax (0%) was paid on royalties, for a total amount of ~€1900 (~£1650) before 05/04/2013. However, I do not find an appropriate field to report this income on the self-assessment, and none of the fields in the "Foreign" section seem to completely apply to my case. Since no foreign taxes were paid, should I declare this income as "Other UK Income" instead? What would be the most appropriate way of declaring this income (now and going forward)? Many thanks
Posted Fri, 22 Dec 2023 16:54:46 GMT by
After checking other forum threads, I wonder if I should instead register as self-employed (sole trader) to declare my author-related income? If this is the case, should I declare this income as profits regardless of it being paid from a foreign company (as it didn't pay foreign taxes)? I would welcome any advice on the best way to proceed.
Posted Wed, 03 Jan 2024 11:23:57 GMT by HMRC Admin 21
Hi Prothias,
Question 1 Answer: 
This is reported in the self emlpoyment section of the tax return.  As no foreign tax was paid, you do not need to record it in the foreign section as well.
Question 2 - Answer:
As in the earlier reply, it is to be reported as self employed income and you will therefore need to register as such.
Thank you.

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