I am a Spanish lawyer based in Marbella hence Spanish tax resident. I am also a UK Solicitor and since August 2010 a UK Notary Public. Only since July 2012 I have started practicing as a a sole practitioner Notary and have started invoicing (modest amounts as it is just the beginning).
I tried to apply for a NI number in September 2012 but my application was refused as they said I had not demonstrated my activity. Obviously as a sole practitioner, I have no employment contract.
I spend in Spain most of my time and my main source of income is in Spain, my wife and children also live in Spain but I fly to the UK approximately one week every month to attend my UK clients and I do not envisaging spending more time in the UK.
I am unsure whether according to the UK-Spain Double Tax Treaty, I effectively need to declare my UK income in the UK and eventually pay taxes there ,which may however be the case (section 14).
Just in case, I have booked another appointment on 11th February to be assigned an NI number as I understand the financial year ends 31st March and I trust that I will now have more evidence to prove my activity and albeit modest, some income.
I would be thankful if you would can help me out with this case :)
VAT - Is Non Established UK business rule will be applied to me and do i have to register for VAT in UK?
- VAT NETP and Tax Agents/Representatives joimnt and several liability 91 2
- Outsourcing Payroll 147 2
- Little Green Man needs help HGV driver LTD company 147 1
- sage 162 4
- R&D tax credits 46 1
- Manually amending PAYE Code Number in HMRC Basic PAYE Tools 178 6
- Improvements to leasehold property and Capital Allowances 46 1
- Annual Report - How to? 382 14
- Double entry 215 5
- FBI2 210 4
- Companies House 183 3
- Interprise software 97 1
- TAX, VAT and non-UK residence 519 19
- Charity accounting 269 6
- Separate Pay runs for salary and commission 157 4
- Bank Requesting clients' tax residence 1,077 13
- Clients 935 18
- can a dormant company make an employer pension contribution? 304 12
- Accountants not providing all required information 306 4
- Director's personal expenses paid by the Company 315 5
- HMRC BENCHMARK EXPENSES 546
- write off loan or loan to equity swap or both 471
- EPS and CIS deductions 330
- Sole trade business in UK, but the owner works from EU 312
- Construction CIS LLP Company 304
- Stamp duty on house transfer between spouses 299
- Tax Investigation - Employee Travel 267
- Overdrawn director account 222
- LIVE: Budget aftermath webinar 205
- Services via intermediaries and new HMRC reporting requirements 204