Do I have to be resident somewhere?

Cook_County

I assume he has filed tax returns in Romania by now and indeed in the UK. If he has no UK duties at all and does not visit frequently he may be filing in the UK as a non-UK resident.

What penalties exist for his employer for him if he has not complied in Romania?

Tugela

As far as I know he has not paid tax in Romania at all. His employer deducts tax from his salary each month for the UK... but they did mention that once he had been out of the country for one full year then he would stop paying tax in the UK - he would get a refund of the first years tax which would be sent to e the company - they then would take whatever he owed the Romanian Government and......... well he is unsure what would happen with the rest (they mentioned something about a fund??) Thing is he is paying near to £1600 tax per month which is a lot of money!! He comes to the UK for part of his annual leave - but usually spends about 2 or 3 weeks here and then we go elsewhere for holidays.
I am very confused as this is now 2 years and still ongoing

Cook_County

So it sounds like there is a permanent establishment in Romania so a local corporate and VAT liability exists there. There may be penalties under local employment law or withholding regulations too. The employer urgently needs to be getting these problems fixed

System

I suppose if you were a stateless person and lived permanently on an unregistered ship outside territorial waters, earning your income on the internet, you need pay no taxes anywhere?

TM1976

Clifford_Pope wrote: »

I suppose if you were a stateless person and lived permanently on an unregistered ship outside territorial waters, earning your income on the internet, you need pay no taxes anywhere?

Depends where your income is derived from, for instance sales to the EU may attract VAT, some jurisdictions charge witholding tax or tax on a different basis.

There is no need to live on a ship because there are numerous jurisdictions where there is a zero rate of income tax.

Cook_County

Clifford_Pope wrote: »

I suppose if you were a stateless person and lived permanently on an unregistered ship outside territorial waters, earning your income on the internet, you need pay no taxes anywhere?

No - you would owe UK tax as you had not settled elsewhere.