Matthew Orzel

I am UK, my limited company is currently UK. My family is considering moving to RO now that I can "work from anywhere" I have been exploring working from Romania, but I don't fully understand the UK "statutory residence test" (SRT) and how it works. I am quite concerned that I'll end up being tax resident in both (which I believe is not meant to happen). I have found a "working overseas" option in the SRT, but it seems unclear how this is defined. Effectively, I plan on returning home to see family - there are also UK client visits for about a day's work a year (currently). The rest I plan on being in Romania / travelling. 1 - Can I "work overseas" in Romania for a UK company? If so, what are the rules / declarations please? Am I able to visit family / attend the one client meeting? I've seen P85 mentioned and PAYE "live" accounts on other threads. 2 - Does it matter if the company is my own? It is currently a UK company with UK clients (the work being done will primarily be done from Romania). 3 - on a personal level (not corporation tax) if I am living and working in RO, I am expecting to pay RO income tax. Could I ask what UK income tax / NI I'd be liable for in this situation? 4 - I've not actually worked out how to pay myself (at all) UK (or RO) yet. My understanding is that there's either PAYE or "director salaries". Does this make any real difference / have any effect in this situation? I don't believe I have PAYE in my company yet (I've not paid myself). Do I need to get it? Thanks, Matt

I currently have my own limited company in the UK. I am the primary director / employee. My clients are UK based, but work can be done from anywhere. "Goods" aren't really crossing borders, I'm a digital teaching / computing consultant. There has been talk of a school in Germany also wanting my services. As I can work from "anywhere" now, the family is considering relocating back to her home country (Romania). I am exploring tax implications. The Romanian system has been a "fun" one to understand, I'd like to clarify UK questions if possible. I was wondering if you'd help please 1 - In terms of corporation tax - does it matter where the clients are "from"? If I do end up with UK / Romanian / German clients, does my company have to process different tax things based on where my clients are from? 2 - In terms of corporation tax - does it matter where the business is "working from"? If it is a UK company, but as the primary employee I am working from Romania for UK clients, I am currently assuming my company pays standard UK corporation tax (I'd have personal tax implications, but that's a different forum). After all, the company itself is in the UK providing services to primarily UK clients (just the employees are elsewhere). 3 - In terms of UK corporation tax - is the registered company location important? If I were to set up a new company in Romania (eventually), would any UK corporation tax be due? Non-EU people can't buy homes in Romania unless it's through a company. It would probably make sense to have a Romanian one eventually if I can get my head around their system. If I "swap" my UK company to a Romanian one - ie a RO company providing services to clients in the UK primarily from RO (2-3 days in the UK work a year), would any UK corporation tax be due or am I looking at RO corporation tax only? Thank you for your help, Matt