Postby LozaACCS » Thu Nov 27, 2014 9:42 am
It appears that you are neither non resident nor temporarily non resident for IT purposes, although you should check your position within the Statutory Residence Test.
Assuming you are NR then you can register for self assessment, I am not sure whether you could register for self employment, the question I think is why would you want to and do you have to.
The basic position is that you are liable to UK IT on income arising within the UK, this leads onto whether you are conducting a trade in the UK, if so you would need to register or appoint an agent.
The basic position with an E business is
1 Do the profits derive from the UK
This will generally be the case only if you have a branch or agency in the UK
2 Where the contract is formed, this is generally where acceptance of the contractual terms are communicated, exactly where this happens can be complex.
I would suggest that you should first fully establish where your business is based for UK tax purposes,if this is not the UK I would advise you not to register in the UK since your income would not be taxable in the UK