I have a client who spent 6 months travelling New Zealand and arrived back January this year. Whilst there he took on self employed work for 3 months and was taxed 20% before being paid. Once back in the UK he registered as Self Employed etc and has been working and been paid less CIS deductions. Am I right in thinking all income from New Zealand and UK should be included in his tax return and the foreign tax paid can be claimed as a foreign tax credit (as its New Zealand). He insists it doesnt need to go on his tax return but class 4 ni is also due on his income which is why its included on the return. Is that correct?