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Posted Sat, 27 Jan 2024 17:58:00 GMT by
I'm completing my husband's tax return. He received an honorarium from a European government for advising their research council, which was paid to him with some tax deducted. I have entered both these figures in the Foreign Income section, but I cannot work out how to complete the Foreign Income Tax Relief section. The guidance notes refer to a working sheet, but the boxes listed in the guidance notes do not appear on the working sheet (it refers to boxes A, B, M etc; the only boxes on the worksheet are all labelled FTC-something). The self-assessment form says that it can't calculate the figure for me so I have to do it manually, but I don't understand what numbers I need to use. Advice would be really helpful.
Posted Tue, 30 Jan 2024 23:01:18 GMT by
Just bumping this in the hope of a reply before tomorrow's deadline, I'll also try calling the helpline tomorrow.
Posted Wed, 31 Jan 2024 09:41:41 GMT by HMRC Admin 19 Response
Hi,

The income will need to be converted to sterling and declared on a UK employment page and the foreign page, this does not double up the income. The Foreign Tax Credit Relief would also be claimed in sterling and cannot exceed the UK tax that would be due on the same source of income. You can see guidance here:

Relief for Foreign Tax Paid 2023 (HS263)

Thank you.
Posted Wed, 31 Jan 2024 10:41:52 GMT by
Hi, thanks. I've spoken to the helpline this morning and they advised me to submit without the calculation and they will do it manually later on. I had already read through the guidance page you linked to. Problem: the Appendix it refers to says, enter figures in (e.g.) Box B, Box TC1, Box TC2. But the form provided - Foreign Tax Credit Relief working sheet (FTCRWS) - does not have any boxes on it with those labels. The boxes are labelled FTC1, FTC2, FTC3, and so on. So it's incredibly hard to work out what figures are supposed to go where. It is probably worth someone looking into this as maybe there are links missing somewhere? Perhaps you could get one of your UX team to look at it.

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