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Where Taxpayers and Advisers Meet

Sole Trader Working Abroad

katkatkat
Posts: 1
Joined: Sun Feb 10, 2019 3:47 pm

Sole Trader Working Abroad

Postby katkatkat » Sun Feb 10, 2019 3:53 pm

Tricky question, is it possible for a UK citizen who has not been living in the UK to register as a sole trader while abroad? The intention would be to live overseas but open a UK bank account and pay UK tax on all income earned as a sole trader. If this is possible, would the sole traders spouse be affected by this. The spouse in not a UK citizen and is living and working outside of the UK (paying tax in the country that they live work in). :)

etf
Posts: 581
Joined: Mon Nov 02, 2009 5:25 pm

Re: Sole Trader Working Abroad

Postby etf » Mon Feb 11, 2019 10:19 pm

If the individual is non-UK resident and performing all of their self employed work outside the UK, UK income tax should not be due; see HMRC guidance below:

As a non-UK resident you will pay tax on profits:
 from a trade, profession or vocation (business) you carry on in the UK
 from the UK part of a business carried on partly in the UK and partly
elsewhere.


However, there are likely to be overseas tax/social security implications and it is suggested good local advice is obtained.


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