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Posted Mon, 08 Jan 2024 18:58:51 GMT by Gemma Graham
Hi there, I carry out freelance writing work for a company based abroad, but I physically carry out the work in the UK and the income is paid directly by the company into my UK bank account. I have NOT paid foreign tax on it. I was told by a chat agent that I was required to declare this as foreign income in my self-assessment form, but there is no option to tick for self-employment income that has NOT been taxed abroad. None of the help dropdowns for any of the checkboxes refer to this most basic of scenarios (even the 'Any other overseas income and gains' option doesn't suggest that this is where to put it). Which of the options does this income fall under? Many thanks!
Posted Fri, 12 Jan 2024 18:48:19 GMT by HMRC Admin 25
Hi Gemma Graham,
Foreign self employment turnover and expenses are declared in the self employment section of the tax return or on SA103.if submitting a paper tax return.
You would only need to include the turnover in the foreign section of the tax return, if you paid foreign tax and want to claim a tax credit.
Thank you. 
Posted Tue, 23 Jan 2024 19:28:33 GMT by
Hello, Last year I was a UK tax resident because I lived and worked in the UK, paying tax through PAYE for most of the year. I then moved abroad and was paid in USD as a consultant while living overseas. I have NOT paid tax on this income anywhere, and want to declare it in the UK. Please can I confirm that my situation is the same as Gemmas? Do I report this as self-employed income even though I was abroad at the time and was paid in USD? I can't find a box for it on the foreign income section. Thanks, Molly
Posted Fri, 26 Jan 2024 12:27:04 GMT by HMRC Admin 25
Hi mb8888,
If you qualify for split year then you only report any foreign income for the UK part of the year :
RDRM12000 - Residence: The SRT: Split year treatment: Contents.
If you do not qualify then you will need to report all your foreign income to the UK:
Tax on foreign income
The guidance at RDRM12150 at will help you work out if split year treatment applies.
Thank you. 

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