Italy/UK taxation

Hello, I am a UK resident working as a Band 6 in the NHS. I live here 100% of the time. I was contacted by an Italian company that offered me an occasional online job (in Italy it is called 'prestazione occasionale'). The company is not sure how the taxation works e.g. either here or in Italy or both. How does the taxation work? Would I need to register as a self-employed? Is there anything else that I need to consider?

Hi
As a resident of the UK, you are, by default, taxable on your world-wide income in the UK.  
This means that if you undertake overseas employment or self employment work, it is taxable in the UK and should be reported on a self assessment tax return.  
If the overseas work is via a contract of employment, then you are employed by the Italian company.  
The employer, will need to contact the Italian tax authorities, to seek guidance on how they should tax your Italian employment income.  
You would declare the overseas employment income on SA102.  
If you are self employed, you would report this as self empoyment income on SA103.  
If any Italian tax is payable and is deducted, you would also declare the income and tax paid on SA106, claimning up to 100% foreign tax credit.
All section of a self assessment tax return are declared in pounds sterling only, so you may need to convert from Euros.  
Foreign income / capital gains, is criteria for completing a self assessment tax return.  
You can register for self assessment at Check how to register for Self Assessment.

Thank you. On a similar but different note on double taxation. Can I ask in terms of property instead? I am trying to understand the implications of owning a property in Italy and the implications this may have for UK taxation. For example, issues like UK/ITA taxation or if I wanted to ever buy a house in the UK or use government schemes to buy in the future. Is there anywhere I could find out more?

Hi
Its not clear if you plan to live in the house or rent it out.
Rental income is not covered by the DTA and can be taxed in both countries.

This would be a house used for family and holidays. Not rented out and not as a permanent address, which would remain in the UK.

Hi Giulia Neri
There would only be a tax implication if you were to purchase another property. You would need to determine which one was your main residence in the event of selling for capital gains purposes.
Thank you.

I am a UK retired citizen, resident in Italy since 13/08/2024, Am I correct in assuming that my NHSBSA pension being non -governmental, can be taxed in Italy rather than the UK?

Hi Valentine Hornsby,
There is a list of Government and Non Government pensions at:
Government or Non-Government.
If your NHS pension is on the Non Government list, it is taxable in Italy.
In that case, once you are in receipt of your pension (including State Pension) you would be required to dowload and complete the DT individual form found here:
Double Taxation: Treaty Relief (Form DT-Individual).
The completed, signed and dated form, is sent to the Italian tax authorities, to validate.
They will return the form to you, so that you can send it to HMRC at the address on the form's front page.
 HMRC can then arrange for the pension provider to stop deducting tax and refund any tax already deducted.
Thank you. 

I have a limited company and have completed some work for an Italian company. I sent an invoice but the remittance notice has come through and they have retained 8% tax, which they say I can claim back under the double taxation treaty. However, before I took on the work I sent them a UK tax residency form (twice) and I also filled out their company form and got it signed by HMRC (twice) that confirmed my tax residency in the UK. The income goes into a business account so I don't declare it on a self assessment form but in the company accounts, so I don't understand a) why they have retained it b) if this is even legal c) how to get it back - can you help me? I feel like I have jumped through hoops for this company and still I'm not being paid properly.

Hello, I am an International student (italian citizen) under a student visa currently enrolled as a PhD student in a UK university. I am receiving a studentship from the UK university of 20.000£ per year. Recently, I have been involved in an international research project (the funder is Italian) and they awarded me 6.000euros. Do I need to pay taxes on the 6.000euros funding in the UK? If no, do I need to pay taxes in Italy? (I know there is a double taxation agreement between the two countries). Moreover, I am not an italian resident anymore due to the fact I have been living outside Italy for more than 6 months thus my name figures in the AIRE system (Association for Italians residents abroad). Due to this I should not pay taxes in Italy. Can you help me? Thank you

Hi Elizabeth Foody,
Sorry, but it is not clear whether the work was invoiced in your name or in the name of the company or if the certificate of residence  was issued in in your name or that of the company.
In view of this we would ask you to contact the Corporation Tax Helpline on 0300 200 3410 to discuss this matter further and quote the company UTR.
Corporation Tax: general enquiries
Alternatively you could write to:
Corporation Tax Services, HM Revenue & Customs, BX9 1AX with further details. 
Thank you. 

Hi, I will move to the UK and becoming resident in UK working as a full time. I own some flat in Italy and potentially earn some rental income. Are these income taxable also in the UK? Thanks, Fabio

Hi Fabio,
The UK / Italy tax treaty, gives Italy, the first rights to tax income from Italian property.
As a UK resident, you will be taxable on your world-wide income on the arising basis.
This means you also have to declare the income from the Italian properties.
To avoid double taxation, you would claim a Foreign Tax Credit for up to 100% of the foreign tax paid.
Foreign income is declared in a Self Assessment tax return.
Thank you. 

Hello, I am a UK resident who works fully remotely for a UK company. My partner (who is an EU national) is taking a job in Italy. I would like to be able to visit her in Italy, but I do not plan to become an Italian resident at this moment. I would spend less than 183 days per year in Italy. Would I be liable to pay any taxes in Italy under this arrangement, and likewise, would my employer be liable to pay any taxes or social security? I have no additional income from anywhere outside of the UK. Many thanks in advance, 

Name removed admin .

Hi,
Please refer to Tax on your UK income if you live abroad
Thank you.