Another confusing Tax situation
Aug 28th 2018 | 2:58 am
#1
Thread Starter
Just Joined
Joined: Aug 2018
Posts: 1
Another confusing Tax situation
Hi all,
I have read all of the comments posted on a very similar thread recently (Who Should I Pay My Tax To? UK or Spain? - Dragontoe), but I'm still unsure about things, partly in thanks to a confusing HMRC call.
My circumstances are quite unusual:
I am a freelance photographer, predominantly commissioned to shoot abroad by UK companies. For the past several years I have been living in the UK and completing Self Assessment every year.
I am imminently moving to Girona. I will continue to be commissioned by UK agencies, for shooting in the UK and other countries world wide and be paid by them into my UK bank account.
I will have spent more than 183 days of this current financial year in the UK.
Today I spoke to someone at HMRC who advised me that I will be looking at a Split Year, but looking at the details of this in the RDR3 document I don't meet any of those circumstances as I will not be employed in Spain but be a self employed person living in Spain.
According to the RDR3 document I meet the Automatic UK Test #1: "1.23 You spend 183 days or more in the UK in the tax year". So, therefore, for this current tax year I will continue as usual and submit my self assessment to HMRC in April 2019?
Clear as mud... thanks in advance for your thoughts...!
I have read all of the comments posted on a very similar thread recently (Who Should I Pay My Tax To? UK or Spain? - Dragontoe), but I'm still unsure about things, partly in thanks to a confusing HMRC call.
My circumstances are quite unusual:
I am a freelance photographer, predominantly commissioned to shoot abroad by UK companies. For the past several years I have been living in the UK and completing Self Assessment every year.
I am imminently moving to Girona. I will continue to be commissioned by UK agencies, for shooting in the UK and other countries world wide and be paid by them into my UK bank account.
I will have spent more than 183 days of this current financial year in the UK.
Today I spoke to someone at HMRC who advised me that I will be looking at a Split Year, but looking at the details of this in the RDR3 document I don't meet any of those circumstances as I will not be employed in Spain but be a self employed person living in Spain.
According to the RDR3 document I meet the Automatic UK Test #1: "1.23 You spend 183 days or more in the UK in the tax year". So, therefore, for this current tax year I will continue as usual and submit my self assessment to HMRC in April 2019?
Clear as mud... thanks in advance for your thoughts...!
Aug 29th 2018 | 2:05 am
#2
Lost in BE Cyberspace
Joined: Jan 2012
Posts: 5,254
From: Dépt 61
Re: Another confusing Tax situation
Re the employment question I think you're trying to muddy waters that are actually quite clear. At least I don't know about Spain, but the way France sees it is clear cut, and I believe the UK too:
If (a) you are self employed, ie you are employed by yourself/you and the business are one entitity (depending how you want to look at it), and (b) yourself as your own employer/the business entity which is in effect you, is domicilied/resident in Spain, then ergo (c) you are employed in Spain. How else can you see it?
Your clients may be in the UK or anywhere in the world, but where your clients are and what bank account your fees go into, are irrelevant. If you're a self-employed person/sole trader, your business is deemed to be based in the country where you live. Unless Spain has a different take on it.
Your clients may be in the UK or anywhere in the world, but where your clients are and what bank account your fees go into, are irrelevant. If you're a self-employed person/sole trader, your business is deemed to be based in the country where you live. Unless Spain has a different take on it.
