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Posted Fri, 31 May 2024 08:35:06 GMT by Benkita Wain
Hi, My wife and I are thinking of moving to Greece using the Golden Visa investment option, meaning we do not have to seek employment once there. As we are both 43 years old, we would however still need to continue in work and would like to keep our current work-from-home jobs with our current UK employers. I have been trying to research and talk to various tax authorities while receiving mixed replies. As Greece has a double-taxation agreement in place with the UK, and with us not being employed in Greece, can you please advise if we would continue to pay tax in the UK? I have read that this is the case, however have also read that we would be taxed in the higher rate country? I believe there is a form to complete to prove we would be exempt from paying tax in one of the two countries? Also, I believe Greece has a social security agreement in place with the UK, meaning we would carry on paying National Insurance in the UK and be exempt from paying social security in Greece? We would however need a certificate (form CA8421) to prove this? I also believe we would need to inform the HMRC of us moving abroad using form CA3821? We basically want to make things as easy as possible for our employers as we understand the move may not be in their best interest as it could create additional work, and of course we don't want to be breaking any laws. We appreciate any help in the matter. Many thanks.
Posted Thu, 13 Jun 2024 13:20:20 GMT by HMRC Admin 20 Response
Hi,
You will pay tax in the country that you are considered tax resident, see guidance at Tax on your UK income if you live abroad
In general if you are moving permanently to Greece, and aren’t posted from the UK, then you will not be eligible for an A1 and will be liable to pay Social Security in Greece.  
You should contact the Greek authorities for advise on how to pay.
In order for us to access your circumstances completely you will need to send the CA3821 with regards to your employer and the CA3822 if you will only be working in Greece or the CA8421 if you will be working in 2 or more countries.
Thank you.

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