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  • Independent Contractor for a Foreign Company

    Between April 2020 and the end of April 2021, I worked as an independent contractor for a foreign company based in Singapore. I was working from home in the UK and I am a UK citizen and resident. I was paid monthly into an account with a third party company (Payoneer) in USD, which I would then withdraw from payoneer into my UK bank account in GBP. As far as I can understand, this means that I have to fill in the income from my payslips into the foreign income area of the self-assessment. However, I'm struggling to understand which of the types of income or gains I should be declaring this kind of income under. I wasn't sure if it should be "All other income received by a person abroad and any remitted 'ring fenced' foreign income" since this implies to me that a person is being paid abroad whereas I, the independent contractor, was based in the UK. But maybe the third party company, Payoneer, counts as a "person abroad"? I haven't paid foreign tax on the income, as far as I can tell, so I don't think I fit within "Employment, self-employment and other income which you paid foreign tax on". I'm unsure if I should be selecting "Any other overseas income and gains" or one of the other categories. Would anyone be able to advise me on this?