Anastasiia

I am a Ukrainian who has moved to the UK due to the war in my home country. As of now I wish to register as a self-employed in the UK. In this regard, could you please address the following issues: 1) Whether I can register as a self-employed person in the UK? 2) If the answer to the first question is "yes", do I understand it correctly that I can register as a self-employed person up to a maximum of 3 consequent years? 3) If the answer to the first question is "yes", what are eligibility criteria to qualify for registration as a self-employed person in the UK? 4) If the answer to the first question is "yes", could you please specify how I can file an application for such registration and which documents I need to present? Thank you in advance!

I am a contractor providing services to a company based in the UK. I am non-resident of the UK and haven’t ever been to the UK – all the services are provided remotely from overseas. According to Article 14 of the DTA between the UK and country of my residence, “income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities.” As far as I am not physically present in the UK, I presume that I do not have the UK fixed base and thus do not have to pay any taxes in the UK. My question is the following: whether in this case the tax exemption under the DTA is automatic, or I have to file any application to claim it (if so, please let me know which form I need to use to do so and when I have to submit it)?