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taxadvisor.uk
taxadvisor.uk, Chartered Certified Accountant
Category: Tax
Satisfied Customers: 4996
Experience:  FCCA - over 35 years experience as a qualified accountant (UK based Practitioner)
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My son is a full- time tennis player and we have engaged the

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My son is a full- time tennis player and we have engaged the services of a Spanish coach resident in Spain. He will be coming to England 20 weeks a year to coach my son. My son will go to Spain for 20 weeks where he will be trained by this coach. of the time Spain with the coach. On top of thus my son will travel to international tournaments, NOT IN UK, for 8 weeks of the year. I will be paying the coach £24,000 a year for his coaching services. Will he have to pay tax in the UK?
Submitted: 2 years ago.
Category: Tax
Expert:  taxadvisor.uk replied 2 years ago.
Hello and welcome to the site. Thank you for your question.

The Spanish coach would be liable to UK income tax on profits from his coaching services that he carries on wholly in the UK when he is not UK resident for tax purposes.
UK earned income is chargeable to UK income tax.

More information on this can be found here (HMRC Booklet RDR1 page 37 under 6.19 Earningsyou receive from a trade, profession or vocation.

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/427602/RDR1_gov_uk_hyperlinks_0_3_7078500.pdf

I hope this is helpful and answers your question.

If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.

Customer: replied 2 years ago.
Thank you for your prompt reply. Just so I understand fully your reply - so the coach will have to pay tax on any profits earned in the 20 weeks he is here? The other 28 weeks will be taxed in Spain? Hope they don't double tax him! Will his UK single persin's allowance be pro-rated? So it is incorrect where I read on another site that if an EU resident is in the UK for less than 6 months, he is not regarded as a tax resident?
Expert:  taxadvisor.uk replied 2 years ago.
Susanna, thank you for your reply.

The coach would be liable to UK tax on only income earned in the UK. Any tax suffered here would be available for double tax relief in Spain under double taxation agreement between the two countries.

he would be entitled to full year's personal allowance. Information on entitlement to personal allowance is covered here

http://www.hmrc.gov.uk/manuals/rdrmmanual/rdrm10340.htm


Earnings in the UK are chargeable to UK income tax irrespective of the fact whether a person is resident or non-resident for UK tax purposes.

I hope this is helpul.
Customer: replied 2 years ago.
Just one final clarification - so he will be entitled to a full year's personal allowance even though he will be taxed on 20 weeks's profits only?
Expert:  taxadvisor.uk replied 2 years ago.
Susanna, thank you for your reply.
He would be entitled to full year's personal allowance.

I hope this is helpful and answers your question.


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Expert:  taxadvisor.uk replied 2 years ago.
I thank you for accepting my answer.

Best wishes