Marizoe

Hi, I have two questions: the first one is related to self-assessment, the second concerns a PAYE starter checklist that I was asked to fill in by my new employer (UK based) for an employment starting in September 2023. The two questions are connected and I have already posted them on PAYE for employers, but I have just realized that it was the wrong category. I am a UK resident and I pay taxes here. From 6 April 2023 the only payment I have got is a four-month scholarship which comes from a university abroad (FOREIGN employer which doesn't have a presence in the UK, as the university is EU-based), it is paid to a bank account which is not UK-based and is not in pounds. Given that, if these payments are subject to taxation, they should count as a foreign income (correct me if wrong). This means that if it were not a scholarship, I would file for self-assessment (tax year 2023/2024) and include these payments as foreign income. But it's a scholarship and in the UK scholarships are usually tax-free. The first question is therefore: 1) Do I need to include the scholarship payments in my self-assessment for the tax year 2023/2024? Now to the second question. I will start a new job in the UK in September 2023 and I need to fill in a PAYE starter checklist. I don't know what to answer when I get the question: "Have you had income from an employer from 6 April 2023?" for the following reason. From 6 April 2023 the only payment I have got is the above-mentioned four-month scholarship which comes from a university abroad and should count as a foreign income (again, correct me if wrong). My employer (the university which awarded the scholarship) is a foreign one, they do not have a presence in the UK nor are they registered as foreign employers in the UK. As previously said, if I had to pay taxes on this money, I would go through the self-assessment and foreign income route. My second question is: 2) In the PAYE starter checklist, when asked the question "Have you had income from an employer from 6 April 2023?", should I say yes or no? I think I should say no, because it's a scholarship and even if I had to pay taxes on it I would go through self-assessment. May you, please, confirm or deny this? Thank you very much in advance for your help.

I have two questions: the first one is related to self-assessment, the second concerns a PAYE starter checklist that I was asked to fill in by my new employer (UK based) for an employment starting in September 2023. The two questions are connected. I am a UK resident and I pay taxes here. From 6 April 2023 the only payment I have got is a four-month scholarship which comes from a university abroad (FOREIGN employer which doesn't have a presence in the UK, as the university is EU-based), it is paid to a bank account which is not UK-based and is not in pounds. Given that, if these payments are subject to taxation, they should count as a foreign income (correct me if wrong). This means that if it were not a scholarship, I would file for self-assessment (tax year 2023/2024) and include these payments as foreign income. But it's a scholarship and in the UK scholarships are usually tax-free. The first question is therefore: 1) Do I need to include the scholarship payments in my self-assessment for the tax year 2023/2024? Now to the second question. I will start a new job in the UK in September 2023 and I need to fill in a PAYE starter checklist. I don't know what to answer when I get the question: "Have you had income from an employer from 6 April 2023?" for the following reason. From 6 April 2023 the only payment I have got is the above-mentioned four-month scholarship which comes from a university abroad and should count as a foreign income (again, correct me if wrong). My employer (the university which awarded the scholarship) is a foreign one, they do not have a presence in the UK nor are they registered as foreign employers in the UK. As previously said, if I had to pay taxes on this money, I would go through the self-assessment and foreign income route. My second question is: 2) In the PAYE starter checklist, when asked the question "Have you had income from an employer from 6 April 2023?", should I say yes or no? I think I should say no, because it's a scholarship and even if I had to pay taxes on it I would go through self-assessment. May you, please, confirm or deny this? Thank you very much in advance for your help.

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.