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  • Sole trader - foreign vs. UK income

    1. I am a non-UK national residing in the UK since 2 years back 2. I'm planning to set up a Sole Trader business in the UK and start working as a self-employed consultant 3. If I move out of the UK and become a non-resident for more than a tax year, to travel and work remotely like a digital nomad, will the income I earn and invoice through the aforementioned Sole Trader business count as" foreign income" or "income earned in the UK"? Does it make a difference if I am invoicing UK-registered companies or foreign companies? My underlying assumption is that I wouldn't need to pay UK income tax if my income counts as "foreign income".