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Step-by-step Guide

Where do I report foreign earnings not taxable in the UK?

Article ID: 800
Last updated: 28 Mar, 2022

You don't usually have to declare foreign earnings that aren't taxable in the UK on the tax return, however if you do want to declare these earnings please follow the instructions below.

SimpleStep mode

  1. Go to Residence and remittance > Dual Residence.
  2. Complete the wizard for the relevant tax relief claimed box (depending on which option is suitable for your requirements). 

If income is paid by a UK company but the work is carried out abroad, report the income on the Employment pages of the tax return.  If any of this income is taxable in the foreign country instead of the UK, this figure may be reduced.  If this is case, follow the instructions below.

  1. Go to Your work > Employment > Pay received and tax paid.
  2. Tick the box for Did any income arise from working abroad?
  3. Go to Work abroad on the left hand side panel.
  4. Click on View Wizard.
  5. Complete the box for Any foreign earnings not taxable in the UK.

HMRC Forms mode

  1. Go to Residence and Remittance Page 2.
  2. Complete the wizard for Box 21 or 22 (depending on which option is suitable for your requirements fill in the worksheets HS302/304). 

If income is paid by a UK company but the work is carried out abroad, report the income on the Employment pages of the tax return.  If any of this income is taxable in the foreign country instead of the UK, this figure may be reduced.  If this is case, follow the instructions below.

  1. Go to Page 2 of the Additional Information pages of the tax return.
  2. Enter the amount of Foreign earnings not taxable in the UK in Box 12.

If you need any further information on this, we recommend looking at the HMRC guidance document HS211

Article ID: 800
Last updated: 28 Mar, 2022
Revision: 11
Views: 5111
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folder Tax Return Production -> SA100 Individual Return