Alex Matthews

Many thanks for your reply. No I'm not VAT registered as I haven't passed the threshold before. The income that will take me over the £90k threshold is overseas income from books that I publish which are sold, printed and distributed direct from the publishing platform to the customer in their respective countries with no UK involvement, and I have no involvement in the sales tax/VAT for the book sales as the publishing platform is responsible for this, therefore the overseas income is outside the scope of VAT. So where do I enter the overseas income which is outside the scope of VAT on my self-assessment return as I need to be taxed on it but I don't want to be mistakenly flagged as passing the VAT threshold?

Where do I put overseas income that is out of scope for VAT on my self-assessment return, as I don't want to be triggered as passing the £90k VAT threshold because it's the out of scope overseas sales that will take me over this amount, not my UK turnover? Also, I don't need to claim tax relief on my overseas income, as this is, if I understand correctly, how the 'foreign income' section on the self-assessment return is used. So which section do I use and what if any supplementary information is required?