Moving To Live In Czech Republic, Contracting To A UK Based Company

[NotAllThere]

If your family remains in the UK then you will probably be resident in the UK even if you work in the Czech republic for a couple of years. If you move with your family to the Czech Republic or you have no family and don't return regularly to the UK will probably be deemed a resident of the Czech Republic.

Tax residency (in UK law) depends on ties to the country, and the amount of time spent in the UK in tax year, and as a rolling average. Leaving your family in the UK definitely is a tie, but in and off itself is probably not sufficient to establish tax residency in the UK. Czech has undoubtedly its own rules about who is and who isn't resident.

Statutory Residence Test Explained - Experts for Expats

If, as you say, it's not possible to be tax resident in both countries due to the specific dual taxation treaty (or possibly split year tax treatment), then that's good news for the OP. However, you then get the question of which country wins concerning which is the tax residency, since both will want to be!

[BlasterBates]

Tax residency (in UK law) depends on ties to the country, and the amount of time spent in the UK in tax year, and as a rolling average. Leaving your family in the UK definitely is a tie, but in and off itself is probably not sufficient to establish tax residency in the UK. Czech has undoubtedly its own rules about who is and who isn't resident.

Statutory Residence Test Explained - Experts for Expats

If, as you say, it's not possible to be tax resident in both countries due to the specific dual taxation treaty (or possibly split year tax treatment), then that's good news for the OP. However, you then get the question of which country wins concerning which is the tax residency, since both will want to be!

indeed tell me about it

In the case that you satisfy the basic rules for residency in both countries there are a set of tie-breaker rules set out in the double taxation treaty.

Mainly it is where your permanent home is. This is generally where your family is. If you don't have a family they look at where your "personal interests" are. If you live in hotels or rented rooms it will be where you return to at the weekend. If you have a flat in both countries and you consider both home and you spend weekends in both countries, then probably where you're working.

You will be expected to provide proof, but if you're honest shouldn't be a problem. Health insurance and Doctors visits are a strong indication.

[zerosum]

This flowchart is also handy:
https://assets.kpmg/content/dam/kpmg...-flowchart.pdf

Unfortunately, what HMRC consider to be a 'home' is notoriously imprecise and catch-all.

"The test does provide certainty, but at the cost of being hideously complex. It can require levels of record keeping not usually seen outside of a medical trial and take years off your life, as you try to follow it all through. In the test, a friend’s couch could count as a permanent home, but a house you own and use regularly (say, as a holiday home) may not.

A day is only a day in the UK if you are still here at midnight, unless it is a deemed day, when any time in the UK will count. Also, what is a day? A work day is different to a day in the UK!"
The UK Statutory Residency Test | Andersen in the UK

"All Homes are in the UK
An individual will be regarded as resident if the individual has a home in the UK for more than 90 days in which the individual is present on at least 30 separate days in the relevant tax year. In addition for 91 consecutive days, at least 30 of which are in the tax year, the individual must have no home overseas in which the individual is present on 30 separate days in the tax year. If the individual has more than one home in the UK, the test must be met in relation to at least one of those homes when considered separately from the other home(s)."

[NotAllThere]

I think it's probably just easier to move lock stock and barrel!

[mike 0]

Hi, I was following this thread and got the recommendation of Sue @ IPAYE, which I was going to contact, but just realised through her LinkedIn profile that she's no longer at IPAYE. Is there anyone else people would recommend as an alternative?

[eek]

Hi, I was following this thread and got the recommendation of Sue @ IPAYE, which I was going to contact, but just realised through her LinkedIn profile that she's no longer at IPAYE. Is there anyone else people would recommend as an alternative?

Why don't you ask her via linkedIn she will still know what to do.

[zerosum]

Hi, I was following this thread and got the recommendation of Sue @ IPAYE, which I was going to contact, but just realised through her LinkedIn profile that she's no longer at IPAYE. Is there anyone else people would recommend as an alternative?

I suspect Brexit just laid a bomb under their business model.