Who this applies to
Your UK residence status decides this: if you are not UK resident, you do not pay UK tax on your foreign income. If you are UK resident, GOV.UK says you will normally pay tax on your foreign income, in addition to your UK income.
What counts as foreign income
GOV.UK's examples include:
- Wages if you work abroad
- Foreign investment income, such as overseas dividends and savings interest
- Rental income from an overseas property
- Pension income held overseas
How to report it
Foreign income is typically declared on the foreign pages of a Self Assessment tax return, alongside your other income for the year, though some types of income are taxed differently, so check which pages you need before you file.
Relief if you're taxed twice
If the same income has already been taxed in another country, GOV.UK confirms you may be able to claim tax relief, and you may need a certificate of residence to prove you are entitled to it under the relevant double taxation agreement.
A major change from 6 April 2025
GOV.UK flags that the old rules for non-UK-domiciled residents changed significantly from 6 April 2025, moving away from the previous remittance basis regime. This area is genuinely complex, has changed recently, and the right treatment depends heavily on your personal residence and domicile history — get this checked by a qualified adviser rather than relying on general guidance.
Need a hand with your return?
We prepare and file Self Assessment returns for directors, sole traders and landlords, and tell you exactly what is due and when before anything is submitted. Call 0114 327 1480.