Skip to main content

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

Posted Mon, 19 Aug 2024 18:25:24 GMT by Jenia
Good afternoon, I am registered as self-employed in the UK. I am signing a long-term (2+ years) contract as an external consultant with a non-profit organization based in Switzerland for a fixed annual fee, and this will be my only income for this period. They have no branches or offices in the UK, I will not receive any additional benefits from them. They do not pay any social or other types of insurance for me in Switzerland. I do not have a bank account in Switzerland. I am completely “external” to them, but does this count as employment for me here in the UK? How do I report my income from this contract? Will I be subject to IR35?
Posted Mon, 02 Sep 2024 11:11:05 GMT by HMRC Admin 19 Response
Hi,

This would be classed as self employment. You can see guidance here:

Tax on foreign income

Thank you.

You must be signed in to post in this forum.