My daughter has asked me for help. My Son-in-Law worked a full UK tax year in Sweden at the request of his employer, and my daughter worked 8 months in Sweden and 4 Months in the UK. They jointly own a property in the UK which was rented out for 7 months. They notified HMRC of this before they left for Sweden. Both completed the Swedish Tax Return and this included the rental income and Swedish employment and after mortgage interest relief rental income was taxed at 30%.
With respect to my daughter filling the employment section for the UK job is straightforward. The second employment was in Sweden, and the UK self-assessment second employment form refers to P60 and P45 and UK tax, which does not seem to apply to a second employment abroad.
So my daughter contacted HMRC who said she needs to fill in the Foreign pages. But these pages are oriented to people in the UK receiving interest from overseas savings, dividends from foreign companies and income from overseas pensions and property. Indeed there is no box for Pay from Employment on the foreign pages.
Page F6 says makes provision for "Foreign tax paid on employment, self-employment and other income If you’re claiming Foreign Tax Credit Relief on income included elsewhere in your tax return, fill in the columns below and sayin the ‘Any other information’ box (on page TR 7) where on your tax return this income is included."
But where should this should this Swedish employment income be entered? Is correct that both the UK employment income and the Swedish employment income needs to be entered?
I would be most grateful for advice.