Finlay R

Their residence all year round is the UK apart from when they are working abroad, as trying it hotels with the band. Typically 3-4 months at a time (of the year) but there is no permanent residence elsewhere. Suppose that means they declare it foreign income. Specifically self employed foreign income which if I'm not mistaken is filing a SA106 with their tax return?

I have recently come across a person in a somewhat unique situation and I want to understand how their problem would be resolved. A UK self employed person was hired by a US company to accompany a band on a tour around the world (as security). How should they declare this income on a tax return. Is it foreign income? Is it subject to tax within individual countries they worked in? Or is it just income they made as self employed that they owe tax on?