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Where Taxpayers and Advisers Meet

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by hendersontax
Fri May 29, 2020 10:59 am
Forum: International Tax
Topic: Non uk resident - can I set up as sole trader in UK and tax implications
Replies: 4
Views: 590

Re: Non uk resident - can I set up as sole trader in UK and tax implications

It would be perfectly possible to be held to be 'trading in the UK' if contracts are concluded here notwithstanding the fact that the individual might carry out that work entirely overseas (see https://www.gov.uk/hmrc-internal-manuals/international-manual/intm262220). And if so, the income would tec...
by hendersontax
Thu May 28, 2020 12:03 pm
Forum: International Tax
Topic: Non uk resident - can I set up as sole trader in UK and tax implications
Replies: 4
Views: 590

Re: Non uk resident - can I set up as sole trader in UK and tax implications

Hi You would need to make a claim that your profits are not taxable in the UK on the basis of the UK/NZ double tax treaty. Similarly, your NHS pension should also not be taxed in the UK on the basis of the treaty, but you would need to make a claim to that effect. Your UK rental income will be taxab...
by hendersontax
Fri Feb 28, 2020 6:49 pm
Forum: International Tax
Topic: Dual Residency UK and Italy
Replies: 6
Views: 2533

Re: Dual Residency UK and Italy

Hi You will need to seek separate advice from Italy to understand your tax residence status there. From a UK perspective, you'll almost certainly be tax resident in the UK under the Statutory Residence Test. To be 'dual resident' in your case means that you will be treated as resident in Italy under...
by hendersontax
Sat Feb 01, 2020 7:53 pm
Forum: International Tax
Topic: Move to Netherlands - Tax Liability
Replies: 3
Views: 1002

Re: Move to Netherlands - Tax Liability

If you are non-resident in the UK then you won't be taxable in the UK for income from duties performed in the Netherlands - this includes both your full-time work in the Netherlands and your work carried out remotely for a UK company. If you're being taxed under PAYE on the latter then you should be...
by hendersontax
Fri Jan 10, 2020 6:23 pm
Forum: International Tax
Topic: Tax residency when living abroad (in EU)
Replies: 3
Views: 809

Re: Tax residency when living abroad (in EU)

Cannot comment on the position in the EU country but feel free to get in touch to discuss how the UK side. You cannot be UK tax resident if you don't spend any time here. If you're spending some time here then you'd need to look at the Statutory Residence Test. You'd expect the UK pension to be taxa...
by hendersontax
Thu Nov 07, 2019 11:57 am
Forum: Income Tax
Topic: Freelance, Years of Unpaid Tax
Replies: 7
Views: 1445

Re: Freelance, Years of Unpaid Tax

From a UK perspective, you'll need to consider first whether you are resident here under the Statutory Residence Test for each year concerned. If you're spending significant time outside the UK, then you may be non-resident here, in which case if you carry out freelance work in the US (physically in...
by hendersontax
Mon Nov 04, 2019 10:48 am
Forum: International Tax
Topic: Tax in uk and india
Replies: 2
Views: 1646

Re: Tax in uk and india

Hi Kaytee. Unfortunately you can't assume that paying tax in India on your Indian earnings means they aren't in scope of UK tax, and likewise you cannot assume that paying tax in the UK on your UK earnings means those earnings are not within scope of Indian tax. Each country has its own tax rules an...
by hendersontax
Mon Jul 08, 2019 2:49 pm
Forum: Income Tax
Topic: Overseas employment income in a split year
Replies: 2
Views: 2235

Re: Overseas employment income in a split year

On the basis that the income is not within scope of UK tax (i.e. earnings for non-UK duties performed in the overseas part of a split year) then you don't need to declare it. Alternatively, you can report the earnings on the employment pages and also in box 12 page Ai2 to indicate they are not taxab...
by hendersontax
Wed Jul 03, 2019 10:01 am
Forum: Income Tax
Topic: Help with Split Year Treatment/ Foreign income self assessment
Replies: 1
Views: 1047

Re: Help with Split Year Treatment/ Foreign income self assessment

Hi templehof1. In terms of your own UK Self Assessment tax return, it sounds about right that you (personally) won't be eligible for split-year treatment under the Statutory Residence Test in your circumstances, but if you did not earn any income after leaving the UK then you will not need to make a...

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