DOUBLE TAXATION

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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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By Matrix
29th May 2020 17:26

This is a Spanish tax question.

Where is he resident?

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By Tax Dragon
29th May 2020 17:32

aceman2 wrote:

I am at a loss as to how to answer it.

Don't.

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By Accountant A
15th Jun 2020 18:28

liyc

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By Tim Vane
30th May 2020 01:31

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.

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By aceman2
30th May 2020 12:27

Thank you so much to everyone who replied. It does now look as if there is no obligation to my client to UK taxation and will leave it to him to sort out any payment he gets from the UK company in his Spanish tax returns

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