Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Fri, 08 Apr 2022 19:58:31 GMT by joaker83
Hello, I am self-employed and working with the only company but I am confused because I want to continue with the same company, is there any limit to this? 
Posted Tue, 12 Apr 2022 08:13:41 GMT by HMRC Admin 19

To check whether HMRC regards you as employed or self employed for tax purposes you can see the following link:                                               

Check employment status for tax 

Thank you.    
Posted Thu, 05 May 2022 02:36:44 GMT by TT JB
Hi I am self-employed for my consultancy services to my client which is a Hong Kong company. I get HK dollars from my HK bank account in return for my services. I earn £ 24,000 from the tax year 2021/22. In this case, are these earnings considered as "foreign income"? Do I need to fill in the form SA106 "foreign" ADDITIONALLY to declare this income, or only fill in SA100 self assessment? And, in this case, am I eligible for applying Remittance Basis if these earnings do not remit from Hong Kong bank account to the UK directly or indirectly? Kindly give me some guides, thanks a lot!
Posted Wed, 11 May 2022 09:28:44 GMT by HMRC Admin 19

If you choose not to claim the remittance basis you would have to declare your self employed consultancy income in the self employment pages (SA103) of your 2022 Self Assessment tax return.

You would only have to complete the foreign pages (SA106) if you wished to claim Foreign Tax Credit Relief regarding any tax deducted from your income by the Hong Kong tax authorities.                                                        

If however you wish to claim the remittance basis, please follow the guidance in helpsheet HS264 when completing your return:                                                                   
Remittance basis 2021 (HS264)

Thank you.
Posted Wed, 11 May 2022 14:08:50 GMT by TT JB
Hi, I am quite confused which form and how many forms in total I should fill out under my current situation as mentioned previously or briefly point out as below: - self employed - earning income from overseas - want to claim for remittance basis , not remit these earnings to the UK (1) fill out SA100, then (2) fill out SA109 if I want to claim for remittance (3) By claiming remittance basis, those foreign earnings will not be taxable if not remitted to the UK, then I don’t need to apply for tax credit, I just need to pay the tax at HK side (as tax in UK exempted), the double taxation is not going to happen, so I don’t suppose to fill out SA106, right? (4) Regarding to SA103 “self employment”, do I need to fill out too?
Posted Fri, 13 May 2022 09:12:24 GMT by TT JB
Hi Admin, I hope you could reply to me again so that I can go through self-assessment tax return. I am too confused about the correct forms I should fill out in my case. If I am self-employed, should I first fill out SA103S form? (if my business earnings in the Tax Year 21/22 is less than GBP 85,000, I just need to fill out short form), and SA100 is not required? And then, these business earnings are actually the consultancy earnings from foreign countries, then I need to fill out the "Foreign" form (but suppose I do not need to claim for double taxation credit or relief as I am not going to remit all these earnings to the UK, UK tax will be exempted), so under this siutation, do I still need to fill out SA106 "Foreign" just because of earning income source from foreign countries? Finally it's about Remittance Basis. I know I must fill out SA109 for claiming Remittance Basis if I meet the criteria, but which boxes I should fill and which boxes I can leave alone?
Posted Fri, 13 May 2022 15:43:34 GMT by HMRC Admin 10
If your only income is self employed income earned abroad but you are claiming the remittance basis on this then you will complete forms SA100 and SA109.
You would not need to do the SA103 unless there is other self employed income that needs to be declared.
Any income declared under the remittance basis will get reported once this is brought into the UK.
Further guidance on the remittance basis can be found here:
Residence, domicile and the remittance basis: RDR1
Posted Fri, 13 May 2022 16:06:10 GMT by HMRC Admin 20

SA100 is required in all cases as this is where your signature goes.
The SA103S can be completed if your income is less than £85K.
The foreign income will get entered on the SA103 but any tax paid already in the foreign country will be entered on the SA106 and foreign tax credit relief claimed.
If you are claiming the remittance basis then you would only complete SA100 and SA109.
Guidance notes on the SA109 will advise on what is required.
Otherwise it may be best to contact us direct for someone to talk you through this.
Self Assessment: general enquiries

Thank you.
Posted Thu, 19 May 2022 03:23:37 GMT by TT JB
Hi, Suppose I don't have other incomes except HKD 240,000 (suppose equivalent to £ 24,000) in the tax year 2021/22 from offering consultancy services for HK clients and getting HKD earnings, and this full amount did not be remitted to the UK. And, I don't need to pay income tax in HK as this earning amount is below my personal allowance in HK. In detail, to complete SA100, some key points are as below: First, I should write a number "1" for Box 2 ("Self Employment") , and then put a "YES" on Box 8 ("Residence, remittance basic, etc"), put a "YES" on Box 9 ("Additional Information") , then on " Marriage Allowance" section, I fill in my spouse details. After that, on Box 19 "Any other information", write "I want to claim for Marriage Allowance from my spouse, and I enclose supplementary pages of SA103S and SA109", and finally put "X" on box 21. Then I need to fill out SA103S by filling in £24,000 as my turnover on Box 9, and I can fill in 10.1 Trade Income Allowance £1,000 (one-off allowance). Right? Then I need to fill in SA109 if I am claiming the remittance basis for that amount (that is £ 24,000) earned from the tax year 2021/22. I saw that on Box 34 in SA109 form "Amount of income you are nominating", does it mean that I should fill in £ 24,000 in my case if I did not completely remit these earnings to UK? What information I need to fill on ANY OTHER INFORMATION box? Please advise. To conclude, I need to fill out SA100, SA103S, and SA109 on my income earnings in my case based on what I described in the first paragraph. Do I interpret correctly? Please confirm, thank you very much in advance!!!
Posted Mon, 23 May 2022 13:17:23 GMT by HMRC Admin 17

From the information you have provided I would agree with all points. 

Yes box 34 should include the figure/amount of nominated income (24k). 

Additional info you should advise what the nominated income relates to. 

Generally, you should read the supporting notes on each box which will advise you what you should be entering. 

If when you submit your tax return form and you want to check anything after submission, feel free to contact
HMRC to discuss with a taxes advisor. 

Thank you.
Posted Tue, 24 May 2022 06:03:04 GMT by TT JB
Thank you. If I know that eventually, I don't need to pay any taxes in Hong Kong or taxes that have been waived on the side of Hong Kong Tax Authorities, then on the SA106 page, I just need to fill in my foreign income part (on Page 2) and leave the part "Foreign tax paid on employment, self-employment and other income' in BLANK (on page 6), is that correct?
Posted Wed, 25 May 2022 15:38:51 GMT by HMRC Admin 10
If there is not foreign tax paid in Hong Kong then you do not enter anything on the SA106.
You would only enter the income on the SA103.

You must be signed in to post in this forum.