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Non uk resident working for uk company

Non uk resident working for uk company

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My client moved to France 5 years ago, and she has been non uk resident ever since.

During 14/15 she started work for a UK company as a worldwide sales rep, mainly doing tours of USA.

She is paid into a UK bank account, via a UK PAYE scheme.  HMRC have issued a NT tax code, on the basis that she is not resident and the duties are performed overseas.

I am now preparing her 14/15 tax return (she still has rental income in the uk).

I asked for numbers of days spent in the UK during year. The total is only 95 days, and she still qualifies as non resident because she only has 2 'ties'

BUT, she has told me that, out of these 95 days in the country, 50 of them were spent working at the UK head office of her employer.

My question is - will these work days affect the tax position of her UK PAYE income not being taxable in the UK ?

Thanks for any help / advice

Replies (3)

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By Portia Nina Levin
08th Dec 2015 11:08

Was my reply to exactly the same question yesterday in someway deficient?

Or is it Groundhog Day?

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By David Treitel
18th Dec 2015 19:16

Has your client filed her US Federal & State income tax returns to report her US source employment income?

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By Expat24
19th Dec 2015 09:14

Watch out for EU Regs 883/2004

if she is also working in France.  Then she would have an EU multi-state employment and if more than 25% exercised in France would be subject to French social security contributions for herself and employer - very expensive as the combined rate is around 80% !!  Makes NIC look cheap.


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