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Where Taxpayers and Advisers Meet

Living abroad and UK taxation

Posts: 6
Joined: Wed Mar 08, 2017 4:01 pm

Living abroad and UK taxation

Postby rich017 » Wed Dec 26, 2018 3:15 pm

Hello, I am a UK citizen have a few questions regarding taxation status when living abroad and freelancing for companies based in the UK.

I have been permanently living abroad in south america for the past 10 years and have no property in the UK either.

I visit the UK every 2 years during Xmas to see family, normally I stay for around 2 weeks before returning, however last Xmas 2017 looking at my flight dates I noticed that I stayed for exactly 16 days, did this change my tax status?

From time to time I do some freelance work for a company in the UK for which i send an invoice for payment and this year I earned around £3000 or less.

Years ago when I lived and freelanced in the UK I registered on the HMRC website as a sole trader and completed my tax returns via the self assessment website, however being that I live abroad and only freelance from time to time I was wondering how i should be classified for tax purposes in the UK for this kind of work.

If I am not tax resident should I pay capital gains tax for the work done for a company based in the UK?

Many thanks.

Posts: 4
Joined: Wed Dec 26, 2018 8:05 am

Re: Living abroad and UK taxation

Postby shaws777 » Thu Dec 27, 2018 12:35 am

I think 183 days is the limit for bein classed as resident if you have no prps. or substantial ties.

There is a reseidency test here :-

You have a tax-free allowance of 11k+ each year as an individual.

Posts: 6
Joined: Tue Dec 18, 2018 5:18 am
Location: Birmingham

Re: Living abroad and UK taxation

Postby mw01 » Thu Jan 03, 2019 1:12 pm

shaws777 is on the money, you will want to be 100% clear that you are not considered a tax resident in the UK. It's not 100% clear cut as to 183 days but it does sound as though you have spent a great deal of time away from the country, so you should be fine.

Posts: 6
Joined: Wed Mar 08, 2017 4:01 pm

Re: Living abroad and UK taxation

Postby rich017 » Tue Jan 15, 2019 10:32 pm

Thank you, yes I definitely spend less than 183 days in the UK each trip (roughly every 2 years i come), the longest I've spent there was for 16 days over xmas 2017.

Regarding taxation for freelance work performed for a UK company is there a threshold for non-residents before being taxed or being as I am still British citizen (although non-resident) I was wondering that changes anything.

Posts: 232
Joined: Wed Aug 02, 2017 9:09 pm

Re: Living abroad and UK taxation

Postby darthblingbling » Wed Jan 30, 2019 8:34 pm

As long as you're not actually performing the work in the UK as a non resident you should be fine

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