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Posted Wed, 25 Sep 2024 19:33:50 GMT by Nick
Hello, I am a new United Nations employee, currently based in Rome, Italy. I am a UK-Irish citizen and by virtue of my EU citizenship, my spouse (a UK citizen) is intending to apply for her residency permit. She will be mainly based in Italy, but will be working online with exclusively UK based clients. Can you tell me if she will have to pay tax in the UK or Italy? What if she was in Italy with a diplomatic visa rather than having a residency permit? Many thanks.
Posted Fri, 04 Oct 2024 09:49:30 GMT by HMRC Admin 32 Response
Hi,
She will pay tax in the country she is classed as tax resident. You would need to check with the Italian authorities for the different visa application.
Thank you.

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