UK and foreign tax while working abroad

**petergriffin** · 13 July 2011, 14:42

If you work for more that 180 days a year in CH, then you have to pay tax in CH. If you work less that 180 days a year abroad, in theory you should claim tax refund in CH and pay all of your taxes in the UK. In theory because in practice I've seen people claiming tax refund in Europe and not paying anything (and even claiming JSA) in the UK.

Source: the Inland revenue a couple of months ago, I am not sure if things have changed by now

**BlasterBates** · 13 July 2011, 17:42

If you pay yourself from your UK Ltd, the question is where that will be taxed. If taxed in the UK under UK rules, won't be taxed again in Switzerland. If you are non-resident in the UK it will be taxed in Switzerland. It's generally only taxed once, though there are exceptions. It will also depend on your main residency as to how it might be taxed.

If for example it is taxable in UK, which you could demonstrate with a plane ticket and a few days in the UK to "work" you would take advantage of your UK tax free allowance. However it is possible that the Swiss may tax some of your other income at a slightly higher rate. You would have to declare it in Switzerland though it wouldn't be taxed again. But they might then slap a higher rate of wealth tax or on interest and dividends in Switzerland for example.

**Brussels Slumdog** · 13 July 2011, 18:43

swiss residency rules different from UK

You need swiss tax advice as I have worked in switzerland on 2 occasions. The 183 day rule doesn't seem to apply in Switzerland and unless you earn over a certain amount you will not even be sent a tax return from the swiss authorities. I was sent a small tax refund without even completing a tax return. My case may be different as I am applying the Belgian-Swiss double taxation agreement.
You most likely should declare your UK Income plus Swiss income
less (expenses minus the swiss allowance of CHF 1500 per month)

UK and foreign tax while working abroad