John

Hi Admin 19, Thank you very much for taking the time to reply. The income I receive from non-UK companies has not been deducted for foreign tax. Please would you kindly clarify what you mean in your reply by 'If it is the same source as your UK income'? The income I receive for my non-UK work is from foreign businesses which are different to the business I provide services to (and from whom I am paid) in the UK. I would very much appreciate your further guidance as to how I should complete this part of my self assessment. I have read the 'Tax on foreign income' note which you kindly included with your reply but could not find an answer for my particular circumstances. Thank you in advance.

Hi, I would appreciate your help, please. I am a sole trader, living in the UK (and I am a UK tax resident). I provide services to UK and non-UK customers and receive payment directly, both from UK and non-UK businesses. I will be filling in my tax return soon and I am unsure about how I should correctly declare my income. I am aware that my income from work for UK firms is 'counted' in my UK sole trader turnover for VAT registration purposes, whereas my income direct from non-UK businesses is not. How do I correctly register that a proportion of my income is non-UK? Should I do this in the SA100 form and, if so, please could you direct me to the location on the form to do that? Is it also necessary for me to complete a supplementary form for foreign income, for example SA106? The situation I am trying to avoid here is that my non-UK income becomes incorrectly 'counted' as UK income, which would take me closer to, or exceed, the £85,000 threshold point for UK sole trader VAT registration. Many thanks for your assistance.