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Sole Trader Working Abroad

Posted: Sun Feb 10, 2019 3:53 pm
by katkatkat
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). :)

Re: Sole Trader Working Abroad

Posted: Mon Feb 11, 2019 10:19 pm
by etf
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.