Hi,
My client has an interesting situation and I am at a loss as to how to answer it
He is a director of a UK company but works mainly overseas. He is a Spanish citizen. He has asked if he can register for UK PAYE and obtain a NI number. He intends to pay himself which may/or may not be below the eligibility level for tax even if he pays NI.
Receiving this pay and having it 'paid' and 'processed' in the UK, must he declare this as income in his Spanish tax return?
Thanks for your help
Replies (5)
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As mentioned already it seems as though he is not subject to UK tax. If he is the sole director of the UK company then that too is unlikely to be taxable in the UK if my memory of the UK/ES tax treaty is correct.
In respect of what is he currently your client though? Presumably there is some aspect of his affairs that are subject to UK taxes or he wouldn’t need a UK accountant? Does he have UK property? You probably need to give us the full picture if you want more help.