UK citizen returning to UK for contract seeks advice!

[oed]

Hi all

Apologies if these questions are answered elsewhere, but there are several different items here and I couldn't easily find them.

I'm a UK ex-pat living in NL for 15 years and have signed off from paying tax to HMRC many years ago. I'm returning to the UK for an initial 5 month contract (likely to be extended), but I will still be resident in NL (I'll be commuting every few weeks).

1) I guess I'm going to be subject to the UK-NL double tax treaty, but it would be nice if I could pay UK tax on UK earned income since the tax rate is significantly lower. Is that possible?
2) I don't have a UK permanent address. Does that present a problem?
3) I want to keep this reasonably simple and suspect a brolly is the way to go - any thoughts?
4) Does anyone know of a good brolly that understands these issues and can take account of my non-UK residency ? And perhaps a good finance person/company?

Thanks for any help on any of the above

PS: At least my UK bank account is still active! Trying to open a new one as a non-resident is almost impossible!

[NotAllThere]

Double taxation agreements work like this: any tax paid in one country is set against your tax liability in the other. If you go through a brolly in the UK, you'll declare that in NL, and they'll give you a credit for the tax deducted by the brolly. Then you pay the remaining money due to the NL tax people.

I.e. you always pay the highest tax. If NL had lower tax rates, you'd simply not pay tax in NL - you wouldn't get a refund.

[BlasterBates]

You will pay tax in the UK on UK income, because you are returning to the Netherlands and you will be considered tax resident there you probably won't be taxed on other worldwide income in the UK. The double taxation treaty prevents you being tax resident in both countries, but as I just mentioned you will still be taxed in both countries. In one country you will be taxed on worldwide income, in this case probably the Netherlands.

Both countries will assume you are fully tax resident, you will have to submit proof to one of them that you are resident in the other country.

[BR14]

i did this for 5 years, used an umbrella <who posts on here> for the UK payroll, thus paying UK tax and NIC's.
Declare the income as foreign tax paid on your NL tax declaration and there should be no problems.
and no tax due in NL.
as an expat, i was only part resident for tax in NL even though i lived there for 12 years.