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Posted Wed, 03 Aug 2022 16:21:10 GMT by WM LEE
I have a foreign employment. The company is based in HK and has no presence and no business in the UK and EU country. The company will not arrange PAYE for me and so I registered for self assessment and DCNI. SA150 stated I shall fill in Employment Page for foreign employment, that is SA102. But SA102 requires me to fill in the figures from P45, P60 from PAYE which i don't have these in the first place. So what shall I do with the SA102 or is there any other form to fill in the foreign employment ? Thanks.
Posted Thu, 04 Aug 2022 15:01:06 GMT by HMRC Admin 24

If you have registered for DNCI that will give you a PAYE reference as you would then be classed as an employer.

Please check guidance at:

 Set up as a sole trader

If this is not for you, then the SA102 P60 income will be the gross income you receive from the employer.

There will be no tax to declare as none will be deducted and the tax will then be calculated from your tax return.

Thank you.

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