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Where to include employment income from Norway?

Where to include employment income from Norway?

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Hi all,

I use Keytime personal tax return software and I'm having difficulty deciding where to include employment income from Norway and tax deducted therefrom, on a UK tax return.

Do I include it in the employment pages, although there is no PAYE reference number, with the gross pay and tax deducted as if it's a UK employment or in foreign income pages, although there isn't a tab for employment income but there is a tab for 'all other income' and another tab for foreign tax credit relief with headings for income received, foreign tax taken off and special withholding tax.  I asked Keytime but they couldn't (or wouldn't) help and I asked HMRC but they didn't know.

This is the first time I've come across this situation so any help would be much appreciated.

Thanks.

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By K81
14th Jun 2019 13:42

as far as I remember you include the employment income on an employment schedule & the tax deducted on the foreign schedule.

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to K81
14th Jun 2019 15:23

Thanks, but I've entered the tax deducted in every box on the TCR tab and ticked every box I can find but it's not giving me the tax credit!

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By K81
to brian-scholar
14th Jun 2019 15:55

it goes on page F6 of the foreign schedule.

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to K81
14th Jun 2019 16:19

Thanks, I can now see it on page F6 of the foreign
pages but it doesn't give a credit in the tax calculation. I think I'm going to have another try at Keytime 'cos it seems that I'm entering the tax regularly.

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14th Jun 2019 13:58

On employment pages with the PAYE ref 000/N

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14th Jun 2019 15:42

Is it taxable/reportable in the UK? Why/under what circumstances was tax suffered in Norway?

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to Vile Nortin Naipaan
14th Jun 2019 16:16

He was resident in the UK in the year of earnings. I don't know why Norway deducted tax.

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to brian-scholar
14th Jun 2019 16:18

And the treaty?

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to Vile Nortin Naipaan
14th Jun 2019 16:25

Things are really complicated in this situation. It would take ages to explain the circumstances as to why I needed to know about where to enter the income. If you want me to bore you to tears, I'll try to explain.

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By Matrix
to brian-scholar
14th Jun 2019 16:54

You will need to check whether the tax should have been deducted in the first place and whether it is eligible for double tax relief or whether it should be reclaimed from the Norwegian Tax Authorities instead.

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14th Jun 2019 17:30

As ever with foreign tax issues the numbers and facts are key. There is every possibility that there is no tax relief due for various reasons including the amounts involved and the mix of income types. Without the facts it is always difficult to know what the answers should be and in this case it is also important to have an understanding of the DTA tie breakers, the residence status of both employer and employee and whether to treat the foreign tax as a credit or whether a foreign earnings deduction should apply instead.

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