Hello,
Ive been working UK as self employed care assitant since 2012. This October planning to move to other EU country to study and planning to look for a job there based on the subject Im about study. Im trying to find out is it possible to remain SE in UK and lets say work 3 weeks overseas (employed) and 1 week UK (self employed)? How would NIC be calculated and how would be tax applied as I would be mostly working in overseas country and paying social security payments there? As I understand, normaly the NIC or social security payments are paid in the country you live and work (which would now be elswhere EU), but does that mean I wont be able to do any extra work abroad anymore? How and where would be tax applied in the situation mentioned above? I was guessing that as the countries has double taxation treaty, then the tax on home country income would be held there and any UK income would be taxed in UK. But aparrently it isnt that easy as-
Today I asked this to my accountant but the answer was that I cant be employed in one country and self employed in UK, as the confusion with the NIC (which in new home country would be "social security payments") would occur. Could any comment this anyhow? Is it really so that I cant be self employed UK anymore because I would be working in other EU country?
Any comment or links to a relevant information will be appreciated. Thank you!
Replies (3)
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Your accountant may not be well versed in residence issues.
https://www.gov.uk/government/publications/national-insurance-working-in...
As HMRC say "Use the online form to find out which country's social security legislation applies to you."
This includes situations with a combination of employment and self-employment.
You might want to get some one-off advice from a tax adviser, as it sounds like there might be residence issues to think about too.
I had a client who was self employed in the UK on weekdays, went back home to his family at the weekend. My understanding is that as the SE is in UK NI is payable, unfortunately as his family were in France the French authorities also wanted to make social charges on the income. Double tax adjustment was fine but there is no relief for NI/social charges.
Definitely worth further investigation. Agree with bajones you may have residency issues too. Not a straight forward area