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Where Taxpayers and Advisers Meet

EU taxation

Acct
Posts: 2
Joined: Wed Sep 11, 2019 5:00 pm

EU taxation

Postby Acct » Wed Sep 11, 2019 5:02 pm

I am a UK citizen but have lived and worked for the past 19 years in Germany. I am now resident in the UK but will be doing minimal work for the German company from the UK. Earnings will be little and will vary greatly from month to month. I have been advised to register as self employed in the UK also to reduce my NI contributions. I do not yet have a new job in the UK. How will this work for me regarding tax in UK and/or Germany? How do I invoice the German company? Any advice appreciated

darthblingbling
Posts: 268
Joined: Wed Aug 02, 2017 9:09 pm

Re: EU taxation

Postby darthblingbling » Thu Sep 12, 2019 4:39 pm

Depends if it's employment or self employment

etf
Posts: 607
Joined: Mon Nov 02, 2009 5:25 pm

Re: EU taxation

Postby etf » Fri Sep 13, 2019 9:23 am

There is some guidance on the distinction between employed and self employed in the link below:

https://www.litrg.org.uk/tax-guides/self-employment/am-i-employed-self-employed-both-or-neither

If you are an employee, your German employer will have to operate UK NI (as EU rules currently stand) which may be one of the reasons self employment has been suggested (perhaps incorrectly).

From 1 May 2010, an employer in another European Union (EU) Member State will also be treated as being UK registered or having a place of business in the UK for National Insurance purposes where the employee is in UK National Insurance.

Acct
Posts: 2
Joined: Wed Sep 11, 2019 5:00 pm

Re: EU taxation

Postby Acct » Sun Sep 15, 2019 5:01 pm

Thank you. I would be self-employed. Still not sure how I should invoice the company in Germany. Anyone any ideas?

AGoodman
Posts: 857
Joined: Fri May 16, 2014 3:47 pm

Re: EU taxation

Postby AGoodman » Wed Sep 25, 2019 2:52 pm

https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include

You'll need to register as self-employed and, if you are expecting an annual income over £85,000, VAT.


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