Paying tax on work done in the USA

carmen_blue

I don't know if I'm in the right area of the forum or if anyone will be able to help me.

My husband is a photographer based in London. He did some work for a chain of restaurants here. Last year, we were in the States on holiday and the owner of the chain of restaurants asked if he would take some pictures for some of his restaurants (part of the same chain - same name too) in Florida. So my husband went to Florida for a couple of nights and took some pictures. After he returned to the UK, he did some post production on the images and sent them to the client who lives in the UK. The client has asked my husband to invoice the restaurants in Florida instead of the usual UK address he invoices.

Surely this could pose a tax issue though, right? Can anyone help?

olivetti

carmen_blue wrote: »

I don't know if I'm in the right area of the forum or if anyone will be able to help me.

My husband is a photographer based in London. He did some work for a chain of restaurants here. Last year, we were in the States on holiday and the owner of the chain of restaurants asked if he would take some pictures for some of his restaurants (part of the same chain - same name too) in Florida. So my husband went to Florida for a couple of nights and took some pictures. After he returned to the UK, he did some post production on the images and sent them to the client who lives in the UK. The client has asked my husband to invoice the restaurants in Florida instead of the usual UK address he invoices.

Surely this could pose a tax issue though, right? Can anyone help?

If you are domiciled and resident/ordinarily resident in the UK, and it sounds like your husband is, then you pay tax on your worldwide income, with credit given for any tax paid as per the double taxation agreements.

Unless your husband has US tax deducted from his invoice payment then he will need to declare the income less any wholly and exclusive expenses for that particular job.

HTH