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TonyTax, Tax Consultant
Category: UK Tax
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Experience: Inc Tax, CGT, Corp Tax, IHT, VAT.
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I am a dutch national living in England. I rent here and have

Resolved Question:

I am a dutch national living in England. I rent here and have a UK bank account but am having trouble getting my money to England (my wages are paid into my Dutch account as my employer is Dutch). What is the best way to get money to England to live off?

Submitted: 12 months ago.
Category: UK Tax
Expert:  TonyTax replied 12 months ago.

Hi.

If you have access to internet banking, you should be able to make a direct transfer from your Dutch bank account to your UK bank account. If you don't have access to internet banking then I'd recommend you sign up for it on your Dutch banks and your UK bank websites. If you get set up, you can make a transfer of all your pay to the UK as soon as it hits your Dutch account.

Alternatively, you can arrange a wire transfer from your Dutch account to your UK account but tis might be quite expensive. It might not be possible to arrange this over the phone with your Dutch bank as you may need to sign some forms.

Let me know if you have any further queries.

Customer: replied 12 months ago.

Thank you - yes I have this, but what are the tax implications? Can I transfer as much as I like?

Expert:  TonyTax replied 12 months ago.

Where do you pay tax, the UK or The Netherlands? Where do you actually do your job?

Customer: replied 12 months ago.

I do my job in the Netherlands and pay income tax there

Expert:  TonyTax replied 12 months ago.

Do you only work for the Dutch based branch or is there a UK branch for which you work?TonyTax41092.8192113426

Customer: replied 12 months ago.

It is a small Dutch company - it is only based in Holland - I work for them remotely

Expert:  TonyTax replied 12 months ago.

Thanks.

Working remotely (in the UK?) complicates things. What is it exactly that you do in your job?

Customer: replied 12 months ago.

I work for a Dutch DJ who has a DJ agency - I run his bookings in Europe and the bookings of the DJs in his agency throughout Europe

Expert:  TonyTax replied 12 months ago.

Thanks.

Leave this with me for a few minutes. I need to check a few things. I'll post an answer soon.

Customer: replied 12 months ago.

ok - thank you!

Expert:  TonyTax replied 12 months ago.

Hi again.

This is complicated. Take a look here for the definitions of resident, ordinarily resident and domiciled and for more information on the taxing of foreign earnings when you live in the UK.

If you worked physically outside the UK, as a foreign national working for a foreign company but living in the UK, you would have to pay UK tax on the earnings you brought into the UK and would be given credit for Dutch tax paid. That is, unless you can persuade both the UK and the Dutch tax authorities which country you should be taxed in and they can agree between themselves in which case you would pay tax in one country only. Take a look at paragraph 4 of Article 4 in the Netherlands-UK tax treaty here.

Paragraph 5 of Article 5 of the double tax treaty suggests that as you are agreeing contracts for the agency that you could be deemed to be operating from a permanent establishment in the UK so I consider that you may have to pay UK tax on all your earnings with credit given for any Dutch tax paid unless you gte agreement to pay tax in one country only.

Paragraph 1of Article 15 in the tax treaty says that you should pay tax in the Netherlands if the employment is exercised in the Netherlands. It would be taxable in the UK alone if:

1 you were present in the Netherlands for no more than 183 days in a UK tax year and

2 the salary is paid by a non-Dutch employer and

3 the salary is not paid by a permanent establishment which the employer has in the Netherlands.

Your situation fails on 2 and 3 so it will be taxable in the Netherlands as well as the UK. I also consider that it will be taxable in the UK as you are effectively working in the UK, not in the Netherlands.

You ought to seek out more detailed advice from an international tax specialist unless you are confident of dealing with the UK and Dutch tax authorities yourself if you decide to get a ruling as to where you should pay tax instead of paying some in both countries.

Customer: replied 12 months ago.

That is great - thank you - final question. Assuming that I shall taxed in both countries, obviously my Dutch income tax is taken at source but how will I be taxed in the UK? Do I somehow need to declare the money I am bringing in?


How do I go about finding a reputable international tax advisor?

Expert:  TonyTax replied 12 months ago.

Hi again.

There are two ways you could use to pay your tax in the UK:

You could register for self-assessment by completing a form SA1. You will then be sent a tax return at the end of each tax year (5 April). You disclose what you earned in the previous tax year and how much Dutch tax you paid and if the UK liability is higher you'll pay the difference over to HMRC.

Alternatively, you could set up your own PAYE scheme and pay your tax and nic monthly using a Direct Payment Scheme which you can read about here.

Before you do anything, you might try to get a determination from the UK and Dutch tax authorities with a view to paying tax in either the UK or Holland. You might need to take advise from an international tax specialist but it will not be inexpensive. Try using Google to find an accountancy firm with experience of such matters.

TonyTax, Tax Consultant
Category: UK Tax
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Satisfied Customers: 6608
Experience: Inc Tax, CGT, Corp Tax, IHT, VAT.
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