Living in the UK and working remotely with a Dutch company 183 day rule

autonomousprime

Free Member
Jun 11, 2020
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My UK limited company has a contract with a Dutch company through an Agency, I provide HR services and Training. I work predominantly remotely in the UK and last tax year I was in the UK for about 310 days the rest of the time in Holland. My ltd pays corporation tax in the UK. I live in the UK with my partner and pay social security and tax here.

As I live and work for the majority of the time in the UK its my understanding that I should continue to pay tax and NI in the UK?

I've been informed as I am a director and employee of my limited company the 183 day rule doesn't apply is this the case?

It would be great if someone could share some knowledge on this. Many Thanks
 
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Scalloway

Free Member
Jun 6, 2010
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As I live and work for the majority of the time in the UK its my understanding that I should continue to pay tax and NI in the UK?

That is my understanding too.

I've been informed as I am a director and employee of my limited company the 183 day rule doesn't apply is this the case?

From here

https://www.contractoruk.com/overseas_guides/does_the_183_day_rule_let_me_avoid_tax.html

"The 183-day rule does not apply in situations where a one-person limited company is the employer. As soon as the director of the company moves, the permanent establishment of the company moves with him."
 
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