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Posted Mon, 30 Jan 2023 14:33:00 GMT by Karen Sing
1. Is the non-UK medical insurance given by my employer (without presence in UK) treated as income in self assessment? As I don't have P60 and Form P11D, may I know how I can calculate the figure? Many thanks! 2. the overseas pension contributions are deducted from payroll, should I use gross / net figure to compute foreign income under employment? Many thanks!
Posted Tue, 28 Feb 2023 14:16:39 GMT by HMRC Admin 19

The following guidance regarding benefits received by a UK employee from a non-resident employer confirms that, the residence of the employer has no effect on whether benefits and expenses within the rules in the benefits code are chargeable.

EIM20507 - The benefits code: expenses and benefits from non- resident employers

The benefit should be declared on the employment page of your Self Assessment return. The value of the benefit would be any amounts the employer has paid in way of medical costs and expenses which the individual would otherwise have paid himself.

With regards to the second part of your query, this would depend on whether your overseas pension contributions qualify for UK tax relief. You can fimd more information regarding this here:  

PTM111000 - International: tax relief on contributions to overseas pension schemes: contents

Thank you.

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