Help with foreign income on your Self Assessment tax return
Find information on completing the foreign income sections of your Self Assessment tax return.
You may need to report foreign income on your Self Assessment tax return. Foreign income is any income from outside England, Scotland, Wales and Northern Ireland. The Channel Islands and the Isle of Man are classed as foreign.
Before you complete your tax return, you can work out if you need to pay UK Income Tax on your foreign income and check if you need to report foreign income in a tax return.
Helpsheets for filling in your tax return
Helpsheets provide information which can help you fill in your Self Assessment tax return, such as checking if you qualify for a certain relief and working out figures you might need to include in your return.
Use these helpsheets to find further guidance to help you complete the foreign income sections of your tax return.
The remittance basis
Read about paying tax on the remittance basis (HS264).
Foreign investments and income
Find out about:
Tax reliefs and allowances
Read helpsheets about:
HMRC YouTube videos
Declaring foreign income
Watch a video about foreign income and what you need to report to HMRC.
Do I need to declare foreign income to HMRC?
You will learn:
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what foreign income is
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how and when to tell us about foreign income you have received
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how to tell us about foreign income received in previous years
Double Taxation Relief
Watch a video about Double Taxation Relief and foreign income.
Double Taxation Relief and foreign income
You will learn:
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what Double Taxation Relief is
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how to claim relief for tax paid on foreign income when a double taxation agreement (DTA) is in place
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what records to keep
Paper tax return
If you complete an SA100 paper tax return, you may need to complete supplementary page SA106 to record foreign income.