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Posted Mon, 07 Dec 2020 21:39:37 GMT by SelfAssessmentNewbie
Throughout most of the 2019-2020 tax year I was on a 417 visa working holiday visa is Australia. I understand that as I was away for less than 1 year, I remained tax resident in the UK. Therefore I am currently completing a tax return for the first time. Due to 417 visa holders having no tax-free threshold in Aus, I paid more tax in Aus than I would have done on the same earnings in the UK. I understand that this means (due to the double taxation agreement) there will be no additional tax liability in the UK. I am adding my Australian income to my Tax Return. From looking at the form, it looks as though I need to add it into the general income section (even though I don't have PAYE numbers or a P60 due to it being foreign income), and also to the foreign income section. My employer also made contributions to a superannuation fund in Aus. This was taxed at (I think) 15% at the time in Aus. After I left Aus, I claimed back my superannuation, which was further taxed at 65%. I claimed for and received this in the summer of 2021, the following tax year (2020-2021). My problem is that I don't know how to declare this in my Self Assessment. Any help or advice on any of the above would be appreciated!! Thanks
Posted Tue, 08 Dec 2020 19:46:07 GMT by HMRC Admin 14
If you complete self assessment tax returns and are UK resident, you will report your overseas employment income on the employment section  of your return.
You can use PAYE reference 000/00  and enter your Australian employers name and pay, if income tax was deducted in Australia.
You can claim foreign tax  credit relief (FTCR) by completing the foreign section on the tax return.
You will enter the  overseas employment income on the foreign section and the tax deducted and tick the box to claim FTCR.
There are help boxes to help you work FTCR amount, if needed.
Thank you.
Posted Tue, 08 Dec 2020 21:47:19 GMT by SelfAssessmentNewbie
Hi HMRC Admin14, Thank you very much for your reply, that is very helpful and reassuring. I am currently adding in my Australian income as you suggest. The key issue I am struggling with at the moment is how to declare the superannuation contributions (effectively pension contributions) that were paid my by employer into a fund on my behalf, on top of my pay. If you have any insights into this at all please, that would be much appreciated. Thanks again.
Posted Wed, 13 Jan 2021 18:17:47 GMT by HMRC Admin 10

Assuming the contributions from your employer went straight into the pension fund, they are likely to be left off your tax return.

You would only declare them if they were paid befoe going into the superannuation fund.



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