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Page F3 is automatically filled in with foreign income from employments, self-employment, partnerships and estates. Use this section to enter details of any other foreign income. If the income is taxable at the lower rate of tax, do not enter details here, use the section foreign savings.
The details will be printed in boxes 13.1 to 13.3 on the main return and on page F3 of the foreign pages.
Enter the details on the provider record:
DETAILS of SOURCE, enter a description of the income provider.
Country, this must be entered as it does appear on the tax return.
Date source Acquired/ Disposed of, these are for information purposes and may be left blank, if the date disposed of is entered this will prevent the record being brought forward to the following year.
Claim tax credit relief (Y/N) click here for more details.
Enter the income on the income record:
Gross income, enter the gross income received before deductions.
Foreign tax paid, enter the foreign tax paid. IRIS does not store rates of withholding tax. The foreign tax entered should be limited to the appropriate rate of withholding tax where a double taxation agreement exists between the UK and the country in question.
Date income received, this if for information purposes only and may be left blank.
UK tax paid, enter any UK tax that has been deducted from this source of income.
