Spanish resident & UK Self Employed

[markc1965]

Hi

I have recently been asked about the following situation but before I go to HMRC & get completely confused I found this site and whilst previous posts almost answer my question they don't quite fully fit.

The situation that I have been asked is, a husband & wife both resident in Spain (and legally paying all taxes etc there) currently receive income from a UK based business which is currently invoiced from Spain and taxed (IVA, as the UK business is not registered for VAT) there through the wife's self employed status. They are considering that the husband becomes self employed in the uk and this income is invoiced in the UK and paid into a UK bank account, so it is dealt with in the UK. The wife will continue to be self employed in Spain paying all necessary taxes and both will remain resident in Spain.

Is it possible for the husband to become self employed in the UK whilst remaining resident in Spain and/or what does he need to do

I hope that I have given enough information

Many thanks for your help

Regards

Mark

[section 44]

What is the nature of the business and who owns it (e.g. husband and/or wife, a company owned by husband and/or wife?)?