Supplying Services Across Europe
It is necessary for companies to ensure that a worker
undertaking the supply of services abroad is legally entitled to
work in that Country. Work permits are usually not required if
the services are supplied within within the EU. Often this type
of work is sourced via a UK Agency.
There is increasingly more consistency across Europe. As a
guide, if an employee is working abroad on behalf of the company
for longer than six months, they may become liable to that
countries tax and national insurance regime. If the period
abroad is initially less than six months, but then extended past
six months then the liability may be backdated to when the
employee began working in that country. The company may also be
required to establish a local PAYE scheme and Corporation Tax
scheme if it is deemed that a branch has been established.
Whilst working abroad the worker is likely to remain UK resident
and therefore liable to UK Tax and National Insurance. Usually
the tax paid in one European Country can be of set against that
paid in another. It is not always possible to avoid paying
double National Insurance but where applicable would be
reclaimed by the completion of an E101 Form before departure.
If the company plans to trade in various European countries,
then it is quite possible that a worker undertaking short term
projects in several different countries might not be liable to
Tax and National Insurance in any country other than the UK.
A Company employee working outside of the European Area will
usually need to obtain a visa to work.
This section is designed to assist Non-UK Residents who are
considering setting up in business in the UK.
Often Non-UK Residents seeking to establish a UK business will
initially source their work from a UK Agency. We usually advise
Non-Residents to delay setting up a UK company until they have a
clear idea as to their career plan. The UK Anti Money Laundering
Requirements can be quite an obstacle as it is necessary for you
to prove a permanent UK residential address.
As an individual you will become "resident" in the UK, once
you
have been here for six months, or immediately if you anticipate
being in the UK for more than six months. Resident means "liable
to UK Income Tax and National Insurance".
My Accounts Team are really good, but it's the quality of advice and support for anything non-standard that's really impressed me. Daryl Spires - Client
We have been delivering accurate, reliable, professional, fully-compliant accountancy services for more than a decade
Refer a colleague to us and we will write you a cheque for a months fees when they engage usContact your accounts team...
© 1999 - 2007 1st Option Consulting Services Limited
All rights reserved