From SA106 - help you fill in the Foreign Pages:
Do not use the ‘Foreign’ pages for:
• foreign income earned by your business or
partnership – use the ‘Self-employment’ or
‘Partnership’ pages instead
• capital gains from the disposal of overseas assets
– use the ‘Capital Gains Tax summary’ pages
• foreign employment income – use the
‘Employment’ pages to report this income and
only use the ‘Foreign’ pages to claim the foreign
tax paid on this income