Non-domiciled companies

Whether you are organising a transfer overseas, have just arrived or have been an expat for many years, our tax services can help you if you are in the United Kingdom, Spain or Italy. We are a team of qualified tax consultants and we work together to offer the best service possible, in your own language.

Furthermore, we are always up-to-date on agreements against double taxation that the United Kingdom holds with Spain and Italy, the purpose of which is to avoid paying tax twice. These agreements result in there being less foreign tax to pay. We offer tax advice and tax compliance services on the main issues regarding the following:

1. Registration for VAT and VAT returns
If you are providing services to an English company, English VAT rules apply, as the place of supply of services is defined as the client’s domicile.

However, there are various exceptions, which apply both to B2B and B2C, described in part 1, Schedule 4A of the VAT act 1994.

If you are selling goods via your foreign company to private companies based in the United Kingdom, the distance selling rules apply and you will be required to register for VAT in the UK.

Please note that the threshold for the application of distance selling is different in each European country.

2. CIS registration and returns
In spite of CIS (Construction Industry Scheme) being an English tax system, it also has an international aspect.

CIS comes into play when operating in the construction industry in the United Kingdom, when a UK business pays, for example, a non-UK subcontractor for its services. Before paying, the CIS registration of the subcontractor must be confirmed, and also which rate of withholding tax is applicable. A monthly return must then be submitted to HMRC stating the deductions made. The subcontractor will then be responsible for recovering those amounts withheld.

We are providing support for an increasing number of overseas companies that require help with recovering CIS deductions or who have paid fines for failing to register for CIS.

3. Self Assessment return
The Statutory Residence Test concerns the number of days that an individual can spend in the United Kingdom, but with a number of associated test cases: non-resident, automatic resident and sufficient ties. Depending on the results of the test, many non-domiciled individuals may be required to complete Self Assessment returns in the United Kingdom.