Have Tax Questions? Ask a Tax Expert for Answers ASAP
Some of your answer makes sense and confirms what I understood from HMRC webpages. However, I may not have given clear enough information about my situation. I am self-employed - my 2013/2104 tax return consisted of my pension income and a few days consultancy work in UK - I am not/was not employed by Unicef, I had a contract for a specified number of days at an agreed daily rate, my payments at different points in time were determined by the completion of specified deliverables. And I was responsible for my accommodation as well as IT and other resources for my work. Originally my contract would have run from April to February which surely would have simplified matters but even with the late start I was in the UK for less that the 183 days you mention. Does any of that information make any difference? Or if you think I will be treated as primarily employed who is my employer?
I think I have a clearer understanding now & you've pretty much confirmed what I thought might be the case. As I was contracted by Unicef Botswana & paid in Botswana your view is that my self-employed status is secured. And as I had already concluded HMRC will view UK as my normal place of residence your view is that I should start by declaring net profit (on income actually received in 2014/2015 tax year) deducting actual travel and accommodation costs away from UK. I can demonstrate those should I ever be asked but will assume that living costs like food would be difficult to prove unless there is a standard amount I can claim per day. And I will be in a similar position with the 2015/2016 tax return for my time in Botswana from April-July unless I return there or somewhere else for the vast majority of the rest of the current tax year. Could you please let me know if that matches your advice? If so, you haven't really rained on my parade but you have confirmed that I can't ignore this in my return. Many thanks again, Keith