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