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Self-Assessment for Foreign Income.
If you receive income from outside the UK – employment, investments or overseas property – you may still owe UK tax. We help UK residents and non-domiciled individuals navigate the rules while avoiding double taxation.
Who needs to declare foreign income?
You must report foreign income to HMRC if you are UK resident for tax purposes and receive income from overseas – even if you are non-domiciled, reporting obligations may still apply depending on whether you claim the remittance basis.
Overseas employment
Employment with a foreign employer or an overseas pension.
Foreign rental income
Property held and let outside the UK.
Interest, dividends & gains
Investment income and capital gains arising abroad.
How foreign income is taxed
The arising basis: if you are UK resident and domiciled in the UK, your worldwide income is subject to UK tax as it arises – there is no option to exclude foreign income.
Avoiding double taxation: the UK has double taxation agreements with many countries. We ensure you claim Foreign Tax Credit Relief (a credit against UK tax for tax already paid overseas) or Treaty Relief where the agreement gives the other country sole taxing rights.
Common scenarios we handle
Overseas employment
Expats working abroad while maintaining UK residency.
Foreign rental properties
Income and allowable expenses for overseas buy-to-lets.
Offshore investments
Foreign bonds, investment accounts, and mutual funds.
Record keeping
HMRC requires detailed records – we recommend keeping statements from foreign banks and investment accounts, evidence of foreign tax paid, remittance records, and exchange-rate calculations for income received in foreign currency.
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Unsure whether your foreign income needs to be declared?
Let us review your situation and advise on the most tax-efficient approach.