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  • Declaring foreign income while on research leave in the UK

    I was in the UK from for one year from September on sabbatical (research leave) from my employer, a university in Japan, during which time my employer continued to pay my salary in Japan. As I was in the UK for 217 days during the 2023-24 tax year, I understand that I need to declare my salary as foreign income and would like to check the procedure. SA100: check Employment (1), Foreign (5), and Residence (8) as I was not resident in the UK for part of the year. SA102: fill in (1) and (4) and enter N/A in (4) as my employer is overseas. SA106: fill in "Foreign tax paid on employment..." section to claim Foreign Tax Credit Relief on tax already paid in Japan, with F (Taxable amount) matching the amount entered in (1) on SA102. Is that correct? Thank you.