Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Here or there?

05 December 2007
Issue: 4137 / Categories: Forum & Feedback
A Swedish national comes to work in the UK.

An individual domiciled in Sweden has come to work in the UK on a nine-month contract which commenced on 1 November 2007 and will return to Sweden at the end.

He will be paid by his Swedish employer but the costs will be recharged to the UK subsidiary that he will be working for. He has been told by his Swedish employer that he will not pay tax in Sweden but he will continue to pay National Insurance/social security.

My questions are as follows. First does the client need to get a UK National Insurance number?

Out of the 275 days of the contract at least 70 will be spent outside of the UK working or on holiday. Will he be liable to UK tax on any or all of his earnings and how is the tax collected; will this be through self...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon