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  • SA106: is the taxable amount to report before or after the personal allowance?

    Hi, I need help with filling in the SA106 form for foreign incomes. I am filling in page F6 on "Foreign tax paid on employment, self-employment and other income" and I would like to know whether the TAXABLE AMOUNT in column F in the first yellow box is before or after personal allowance. For example: my wages in a year are 30 000£ and the ONLY allowance I have is the personal allowance: what do I have to write in the column F of the above-mentioned form? 30 000 or 17 500 (that is, 30 000 minus the personal allowance of 12 500)? Thank you in advance for your help.
  • SA106: Pre-settled working remotely from the UK for a European (non-UK based) company

    I am a European citizen with presettled status who lives in Scotland with her partner (my name is on the tenancy agreement). I am working remotely from the UK for a university based in Poland and have to pay all my taxes in the UK (as per the Polish university's instructions). I receive my salary on my European bank account. HMRC staff told me on the phone that I need to fill in the Self-assessment form for foreign incomes (SA106 on your website). I have a few questions: 1) I will pay tax on the arising basis, unless I opt in for the remittance basis, right? 2) If I pay tax on the arising basis, do I benefit from the personal allowance for income tax? 3) The university which employs me does not have a presence in the UK and I need to take care of contributions for social insurance by myself. In one of my phone calls to HMRC, they told me that in order to declare that I wanted to pay social insurance as well, there was a box to tick on the SA106 Form. Unfortunately, I can't find it. May you, please, help me? Thank you in advance for your help.