Previous earnings: country they are earned in

[platea1]

I am an independent contractor and have been living in Panama during the period I am claiming previous earnings for.

All of my contracting work has been for a UK company.

Payments have been made to my accounts in NZ and Panama (I don´t have an account in the UK) and I am a Panama tax resident.

I just wanted to confirm that this would count as Panama earnings since thats where I´m living not UK earnings.

Thank you!

[geriatrix]

Payments have been made to my accounts in NZ and Panama (I don´t have an account in the UK) and I am a Panama tax resident.

If you have been physically based in and working from Panama in the 12 months that you want to claim income points for, then your income (credited in Panama and NZ) will be considered as being earned in Panama. So you will use the country band which includes Panama for your calculations.

regards

[platea1]

Thanks very much for clarifying that!