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Readers' forum : Wide angle

23 August 2016
Issue: 4564 / Categories: Forum & Feedback

Advice needed on accounts and residency issues for a self-employed individual.

I have a client who is a self-employed photographic assistant. Most of the work is in the UK but he has had some assignments abroad. In the year to 5 April 2016 he worked in the UK until 30 September 2015. He then moved to the US and obtained work there. His intention is to stay in the US for more than a year but to then return to the UK.

My client seems to think that his post-September receipts will be taxed in the US and he has applied to file a tax return there. His view is that I should not include the US sales in the accounts that are entered on his UK self-assessment tax return. My view is that he is still self-employed albeit some of his sales are domestic and some are now abroad.

Do readers have any thoughts on how...

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