Brit working self-employed overseas for UK company - tax implications?

jezB_3

I've set myself up working self-employed outside the UK but within the EU. Most, if not all, my time in the foreseeable future will be working for a UK client and billing them at the end of each month. Sometimes I might come to the UK to work in their offices.

Will the UK tax office take an interest in this situation? Am I liable for UK tax? I do know that if you work partly in the UK you are liable for tax for that time but there must be some threshold - so what is it?

I also know that if I were self-employed in the UK with only one UK client that you'd be considered as an employee for that company, and taxed at the full rate - how does this situation change if I'm registered self-employed overseas, and working most of my time there?

fengirl_2

If you are not resident in the Uk, you are not liable to UK tax. In order to be non resident you need to be out of the Uk for a full tax year (6 April to 5 April) with no more than 90 days in the Uk during that time. It does not matter what the source of your income is, you dont pay UK tax.
If, however, you are resident i the UK, you pay UK tax n your worldwide income.
Just working for one client does not stop you from being self employed - it is the relatioship between you and the client which matters - do you set your own rate of pay and hours; can you make a loss; do you have to put right any errors in your own time; are you using your premises and equipment?

jezB_3

I have been resident in the Czech Republic already for 2 years, I won't be coming to the UK (and haven't been) for as many as 90 days per year.

I am using my own premises abroad, and pay for them myself (internet, electricity, phone, heating etc).

fengirl_2

As you are not resident in the UK, your employment status is not relevent as you are not liable to UK tax. Your only relationship is with the Czech tax authorities.