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Readers’ forum: Business residence

23 February 2021
Issue: 4781 / Categories: Forum & Feedback
Tax on UK consultancy of a non-resident owner.

A client has been running a computer consultancy business for some time through a company registered in the UK. There are no IR35 implications because he has short-term contracts. He has always been resident in the UK and we have prepared accounts and the CT600 and filed these as appropriate.

Although our client’s contract is with UK companies we now discover that he went to live in France back in July 2019 but failed to mention this. It seems that his move to France is permanent although he still retains a property in the UK which has been let out.

Occasionally he returns to the UK to work and stays with family members when he does so. At those times he carries out some work in his clients’ UK offices. The rest of the time he works remotely in France. Our concern is that his company may be...

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