Foreign Income on Self-Assessment: Reporting & Relief

You are UK resident with money coming in from abroad, and the rules on declaring it are a maze. List your foreign income sources, the countries, the amounts and any tax already paid, and it explains which SA100 pages you need, how double taxation relief works, and how to avoid being taxed twice on the same income.

I am UK resident and need to declare foreign income on my Self-Assessment return for {TAX_YEAR}. My foreign income sources are: {FOREIGN_INCOME_SOURCES} (e.g. overseas employment, rental property, dividends, pension, interest). The countries involved are: {COUNTRIES}. Total approximate foreign income: £{FOREIGN_INCOME_AMOUNT}. Foreign tax already paid: £{FOREIGN_TAX_PAID}. Explain in detail: (1) which SA100 supplementary pages I need to complete, (2) how to convert foreign currency amounts to sterling for HMRC, (3) whether the UK has a double taxation agreement with each country and what relief is available, (4) how to claim Foreign Tax Credit Relief or deduction, (5) the remittance basis and when it might be relevant, and (6) any additional reporting obligations such as the Worldwide Disclosure Facility or FATCA.