Country Code for Source of Income

I have some units of offshore reporting funds in a bank dealing account in my home country. These funds have LU and IE ISIN. When entering source of income in the foreign pages to declare reportable income, should I enter the country of registration of the fund or the country code of my home country? Same question for some units of LU abd IE funds that I have in UK account. Do I use GB or the country code where the funds are registered?

Hi
It is the country in which the income arises.
Thankyou.