The vast majority of my income is from a "simple" employment and taxed via PAYE. I've been doing self-assessment for the last few years because I also have a small additional income as royalties from a book.
In the 2018-19 tax year, which I'm filling in my tax return for now, I did a one-off piece of work for an Australian university (external examiner for a PhD thesis). I was aware that there is a section on the tax return for additional untaxed income, so at the time I assumed I would declare this income there. However, now that I'm filling in the tax return, I see that there are actually two sections, one for extra untaxed UK income and one for foreign income.
All of the work I did from the comfort of my living room (I didn't get to visit Australia!), and I was paid in UK pounds into a UK bank account. I was therefore fairly confident that this should be listed as UK income, not foreign income, but thought I'd phone HMRC to check.
They have advised me that it shouldn't be either. I should apparently add another normal employment section to the tax return, listing the Australian university as an employer, and declare the money there. I'm trying to do that now, but am slightly puzzled. I was not employed by the university in the sense that I haven't had a pay-slip from them, or a P60 declaring the money they paid me - there was just a one-off bank transfer for the one-off piece of work. Therefore I can't fill in fields like the PAYE tax reference of the employer (I have to say "None", which is apparently only for exceptional circumstances - this doesn't feel very exceptional!), and the only logical place that it looks like I can declare the money is in "Tips/other payments not on your P60".
So ... does anybody know if the advice from HMRC to add another employment section is correct? And if so, am I filling in that section correctly (specifically the "None" in PAYE reference concerns me)? Or should this be declared under one of extra UK income or extra foreign income, and not as an additional employment?
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