Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Wed, 27 Sep 2023 13:08:18 GMT by brit-in-germany
I am working for a German employer as a German resident and British citizen. If I come to the UK and remotely work for my German employer for a few days, as well as taking some annual leave, what would I be liable for tax for? If this income does not exceed my personal allowance of £12,570, am I right in thinking that I do not owe any tax? With a German A1 certificate, would I also be exempt from NICs?
Posted Wed, 04 Oct 2023 14:03:13 GMT by HMRC Admin 20
Hi brit-in-germany,

The tax would depend on your residence status as to whether you would declare here or Germany.
Please refer to RDR3 Statutory Residence Test.
With the A1, yes you would be exempt from NI.

Thank you.
Posted Wed, 04 Oct 2023 15:35:14 GMT by brit-in-germany
Hi HMRC Admin 20, I would fall under the third automatic overseas test. What tax would I be liable for, and would my German employer have to submit anything?
Posted Tue, 10 Oct 2023 10:05:36 GMT by HMRC Admin 32

If the 3rd automatic overeas test applies, you will be considered non UK resident for the tax year. You would only be liable to pay tax on UK employment income and not your German employer income. This would need to be reported on a Self Assessment Tax Return.

Thank you.

You must be signed in to post in this forum.