This tag is associated with 3 posts

Foreign Companies and VAT

HM Revenue and Customs defines a non-established taxable person (NETP) as “any person who isn’t normally resident in the UK, doesn’t have a UK establishment and, in the case of a company, isn’t incorporated in the UK.” Unlike companies or individuals based in the UK, NETPs must register for VAT when taxable supplies, regardless of … Continue reading


In order to determine your residency for UK tax purposes, it is necessary to go through a few steps: STEP 1 – First Automatic UK Test Did you spend 183 or more days in the UK in the tax year in question? If YES, you are a UK resident for tax purposes. If NO, continue … Continue reading

Non-Resident Landlords

The following only applies to individuals: If you are a landlord and you are resident abroad for 6 months or more per year, HM Revenue and Customs (HMRC) classes you as a non-resident landlord. (Note that this criterion for non-residency is different from that of non-residency for tax purposes.) Non-resident landlords may have to pay … Continue reading


Enter your email address to receive notifications of new posts by email.

Join 797 other followers

0044 780 370 4496
0044 207 059 2442

Phoenix Debola is licensed and regulated by the Institute of Financial Accountants (UK), the Institute of Public Accountants (Australia) and FA and the Association of Accounting Technicians (AAT) to provide Accountancy, Tax and related services. IFA/IPA and AAT are recognised by HM Treasury to supervise compliance with the Money Laundering Regulations and Phoenix Debola Accountancy Practice is supervised by the AAT in this respect.