advice for a non-UK citizen

[garnet]

I know this may sound very simplistic (and probably not right).

If you are a person you are liable for personal tax in the country you reside (i.e. spend >183 days/year)
In theory if you spend 4 months in 3 different countries per year you should not pay any taxes anywhere. I know in reality this is not the case. Anyone care to explain why not.

If you are a company, your company is tax liable in the country of registration.

[BlasterBates]

It is far more complicated than the 183 day, which is why contractors get into hot water

Generally, if you are travelling regularly between several countries one of these countries will be your main tax residence even if you spend less than 183 days there per year.

Secondly you are generally liable for tax for income sourced in a country even if it is not your main tax residence. An example you live in the UK but have a 4 month contract in Germany. The contract earnings are taxed in Germany but you declare it in the UK and the UK tax authorities take into account the German tax paid. In another example if you live in the UK but buy a house in a Spain and let it, it will be taxed in Spain and again you declare it in the UK.

[istvan]

You definitely need to talk to an accountant well versed in international taxation. Do not rely on making your decisions based on advise in this forum. As for me I take no responsibility for my advise.

[TheFaQQer]

You definitely need to talk to an accountant well versed in international taxation. Do not rely on making your decisions based on advise in this forum. As for me I take no responsibility for my advise.

advice

[istvan]

is an offshore umbrella company a good idea in my case?

I know, there are discussions about how legal these companies are, but may be in my particular case this make sense?

I believe the HMRC is cracking down on those... The best recommendation I could give you is to find a good accountant.