Paying tax in UK on J1 earnings
 

Hi, hope you can help me.

I am a UK citizen based in the US for nine-months on a visiting fellowship (J1 Visa), from Sept 2017 to May 2018. For tax purposes, I am resident in the UK.

First question: will I need to declare my US-earned income in a HMRC self-assessment at some stage? I think I do but I just wanted to double check.

Second question: if so, is it possible to claim any deductions?

When my institute in the US calculated my salary, they included specific portions for accommodation, plane tickets and living costs, and this was deducted from my overall taxable gross pay, making my federal tax return (which I believe will be rebated anyway) quite small (I believe this is called 'withholding allowance) When I declare my US income to HMRC, will I be able to declare this reduced amount (excluding my living expenses in the US, etc.), or will I simply have to declare the full amount of all money received?

Any help would be much appreciated.