I have a client who is a self-employed photo-therapy artist with UK clients. In 20/21 he sold his only home in UK, permanently moved to Spain, has a Spanish home, and is deemed to be a Spanish tax resident under their rules for 2021 fiscal year onwards.
He will continue his business for UK clients, mostly remotely, but occasionally in person, but he has no permanent place of business or residence in the UK.
Under the SRT he is likely to be non-resident (unless he lied about how may days he intends to come back for this year) but if not, under the tie breaker rules of the DTA between Spain and UK he should be deemed non-UK resident, I think.
My question though is whether articles 5 and 7 of the Double Tax Agreement apply to him and if, so, does doing work for UK clients remotely need to be treated as UK income under Article 7? His Spanish accountant say these articles only apply to companies, but I think that is incorrect?
There isn’t much tax involved each year which is why I haven’t just referred this onto someone else, but was wondering if I am missing something obvious?