I have just had a new client approached me.I only have a small number of clients and are all striaght forward self employed
He is self emplyed and works in USA and Germany for a German company.
No tax is taken from his income.
He has frequent visits back to the uk
What is his resident / non resident position on number of return visits and number of days worked overseas.
Regards
Replies (3)
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Statutory Residence tests
There are some useful flow charts out there that take you through the steps for residency, I'd recommend starting with one of those.
US tax?
What visa does he have in the US? What tax and social security does he pay in the US and Germany, respectively? Is he VAT registered in Germany?