Where do I enter employment income taxed in a foreign country?

Article ID: 799
Last updated: 29 Mar, 2022

Employment income is entered in box 1 on the Employment pages. Don't enter any foreign tax in box 2.

How you enter foreign tax depends on whether or not you want to claim tax credit relief.

Without tax credit relief

SimpleStep Mode​

  1. Go to Your work > Work abroad

  2. Enter the total in the box Any foreign tax paid for which you are not claiming foreign tax credit relief.

HMRC Forms Mode

  1. Go to Additional Information > Page 2

  2. Complete the information in box 13 for Foreign tax for which tax credit relief not claimed.

With tax credit relief

SimpleStep Mode​​

  1. Go to Other income > Foreign income > Foreign Tax Paid on Other Income
  2. Enter the total for Foreign Tax Paid on Other Income. Ensure that the income has been entered on employment pages. 

HMRC Forms mode

  1. Go to Foreign Page 6.
  2. Complete the top section for Foreign tax paid on employment, self-employment and other income.

Article ID: 799
Last updated: 29 Mar, 2022
Revision: 10
Views: 8418
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item Where do I report foreign earnings not taxable in the UK?

Also listed in
folder Tax Return Production -> SA100 Individual Return