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?
Replies (8)
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Make up your mind
Are you a Wind Turbine engineer
https://www.accountingweb.co.uk/anyanswers/question/claiming-tax
or a lawyer?
Or both?
¿Por qué...
... se necesita un número de Seguro Nacional. Por lo que dice, usted es responsable de la seguridad social en España.
Por lo que dices, no ser residente en el Reino Unido. Su empresa, sin embargo, pueden someterse a imposición en el Reino Unido en la medida en que se lleva a cabo aquí.
El Reino Unido está aboliendo el umbral de registro del VAT para las empresas no establecidas aquí y, a continuación, tendrá que registrarse para el VAT en el Reino Unido si el lugar de la prestación de sus servicios es el Reino Unido.
That's very clever, George!
I am surprised that you did not translate s.9 VATA 1994 for good measure! Does this make you Manuel to FawltyBasil?