https://help.gosimpletax.com/hc/en-gb/articles/115001748884-Foreign-Income-not-liable-to-UK-Tax
You’ll need Helpsheet 211, ‘Employment –residence and domicile issues’ to work out the amount to put in this section if you
• are, will be or have been, non-resident or claiming split-year treatment and have been non-domiciled
• are, or will be, non-domiciled and the remittance basis rules apply to some or all of your earnings• received income in a foreign country that you could not bring to the UK because of exchangecontrols or a shortage of foreign currency in that country
You may also need to fill in the ‘Residence Pages.
To record this on SimpleTax,
ADD the page Other Income and Losses
Under Expenses ADD the Group Seafarers and Patent Reliefs
ADD the category Foreign Seafarers Deduction
Enter the amounts, additional information and click SAVE
This will update the SA101