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Posted Mon, 17 Jul 2023 20:47:53 GMT by
Hello, I am under UK ILR status currently, and about to start working for a French company under their UK entity and UK contract (PAYE) as the job location is the UK. However job requires that I travel 1-3 days a month to France for business meetings relating to deals/clients. The company is insisting that my business travel for meetings will be counted as workable days in France and hence my UK income will be taxed under French withholding tax, with applying for tax credits back in the UK. Is this correct? Shouldn't business meetings for UK employees be counted under the 90 days rule travel movement and hence not actual workable days? Would a UK national need a working visa if days are counted as workable for tax purposes in France? I understand that a double taxation agreement is in place between the UK and France and that I can request a repayment of UK income tax at the end of the financial year, but am wondering if the French company's approach of taxing my UK income for business meetings days in France is correct? Many thanks Ana
Posted Fri, 21 Jul 2023 15:58:44 GMT by HMRC Admin 25 Response
Hi Ana V,
French tax laws are different to UK tax laws.
French laws may consider business travel to and from France, as workable days in France.
I cannot comment on that or whether the French employer is right in deducting tax in France.  
You would need to review the guidance at RDR4  to determine if overseas workday relief applies to your circumstances.
RDR4 Overseas Workday Relief
Thank you. 

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