Tax for work in Sweden as UK National Resident

[PJ999]

Hi All,

I'm a UK resident for tax purposes, and a UK national. I'm registered as a sole trader.
I have been offered locum work (veterinary) in Sweden for approximately months, 2 weeks on, 2-3 weeks off, and will bill the practice, so I don't need a work permit as I will be there less than 90 days and I believe I meet these criteria:
https://www.migrationsverket.se/en/you-want-to-apply/work/temporary-work-in-sweden/self-employed-with-a-temporary-assignment-in-sweden.html

What I can't figure out, is that as I am billing them and being paid in the UK and am not an employee of their business, do I pay my non-resident tax (flat rate 25%) in Sweden and apply for tax relief when completing my UK tax return, or do I just declare it to the HMRC and pay UK tax. Does anyone know?

Many Thanks!

PJ

[darthblingbling]

Depends if your business has a permanent establishment in Sweden that would be deemed as such under the tax treaty, if not then I don't think any tax is due in Sweden and it's just wholly taxable in the UK. Probably need some local advice for clarity