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uk s/e of non-resident

non-resident but carried out self employment for uk based company

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I have a client that completes annual returns for uk rental property.  He carried out a one-off self employed assignment last year and the UK based payer paid his fee into his UK account.  He remained non-resident and carried out the work whilst he was abroad.  I believe this doesn't need to be declared on his UK tax return but can anyone confirm that?

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By David Heaton
13th Nov 2018 12:07

You are taxable on trading IN the UK, not trading WITH the UK. If he has no UK presence (a 'permanent establishment' - there's an accepted OECD definition - https://bit.ly/2B4ZCKx) and is non-resident, his overseas profits from selling services to UK customers are not taxable in the UK.

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