Hi All,
50 yr old Canadian citizen also w UK passport and I've been in Switzerland since 2016
Laid off without cause effective Apr 30.
My prior plan was to retire in Switzerland...however....
My industry is small, especially in Switzerland, and I'm fairly senior
I'm considering a possible position in the UK
My two questions....
1. Anyone have experience as a weekly commuter? Work in UK, and return to Switzerland once a week
2. Anyone have experience with the new UK quota - has it been a material obstacle for them? ie. if I leave now, will it be very difficult to return
Thanks in advance
fj
Do you have a C permit?
If it’s still a B, is it tied to your employer?
I considered commuting to the UK after a left my last job. It certainly looked doable and London has the most flights from both Zürich and Geneva.
Job fell through unfortunately so never got to test it.
I did this for 2 years in the noughties.
Basic rule is that you become liable to UK income tax if you spend more than 183 days in the UK in a given tax year (6th April to 5th April). They only count full days that you are present: eg, if you arrive in UK on Monday morning and leave on Friday afternoon that counts as 3 days.
In my second year I had to provide evidence to UK IR that I was paying my taxes in Switzerland.
There are some other rules that determine whether you are liable but I suggest you do a search on GOV.UK website for specifics.
It's a bit more complex than that - if you have somewhere to stay, bank account, etc in the UK also play a role - and can bring the number of days down to 45 days (A family tie; An accommodation tie; An employment or work tie, or a 90 day tie).
It depends on how many ties to the UK you have.
Also, partial days can count, IF YOU WERE IN THE UK AT MIDNIGHT. So flying at 6pm on Friday, and back to CH Monday at 7am will count as 3 days.
This is a relatively easy read: https://www.aesinternational.com/blo...y-rules-part-i
https://www.gov.uk/tax-uk-income-live-abroad https://www.gov.uk/tax-foreign-income/residence
Gray areas aside... three principles that apply here:
1. You are liable to pay tax in the UK on any income you get while working there. Workshops and training are exempted.
2. You are liable to pay tax on worldwide income if you are tax resident in the UK.
3. You are liable to pay tax on worldwide income if you are tax resident in the CH.
If you're not tax resident in the UK but are in CH, then 1. applies.
If you're tax resident in both, then 2 and 3 apply.
Tax treaties mean any tax paid in CH will be credited to your tax bill in the UK and vice versa. In the OP's case they'll probably be paid PAYE in the UK, so that means they'll declare on their CH tax return what's on their P11.
In my view, it'll hard to not be tax resident in the UK with a fulltime job where you are physically present. Also, HMRC can include day of arrival and departure, if those days are substantially work days. https://www.gov.uk/hmrc-internal-man...asis/rdrm11730
If you commute, you'll be retaining your residency in CH, so there shouldn't be an issue. (You were here before Brexit, so you keep the same rights as a UK citizen that you had before). However, you might want to get a bigger passport as you might well be stamped in and out of the EU each time.
Yes thanks, I think I said that there were other factors involved, I was just recounting my experience.
Exactly this. People always confuse revenue practices with the law. The 183 day rule is widely used in tax treaties as it is a simple rule that works for most people. But the revenue authorities in most countries have an array of criteria the can role out for special occasions.
Hi All,
Thank you for the helpful replies. I'm encouraged that no-one has put up any big red flags saying it's not possible.
In response to the misc points raised
-I'm on an open B-permit, have already changed employers ones, and would plan to apply for my C-permit shortly anyway - just need to get my A1 certificate
-agreed that the travel time is doable - it takes me <4 hrs door to door when flying into London City Airport
-understood that I'll be paying tax to the UK, and then getting a credit for when I file my Swiss taxes.
If I end up going this route I'll get professional advice from a Swiss immigration lawyer and post back on the forum to confirm how it all worked out
Kind Regards
fj
Well now that we know you are on a B permit it might not be possible...
This does not arise for most people, but part of being granted permanent resident is that you have established economic viability here, that means employment, starting a business, even claiming unemployment benefits while seeking a new position... Rocking up telling them you are working in the UK is not what they will want to hear.
There are also rules about how long you can be out of the country on a B permit as well as future employment prospects to have your permit renewed.
The rules for British citizens who were here pre-Brexit remain the same. That means with an A1 and five years, you get a C-permit. I've no idea what other critieria might be used, but certainly I've never been asked for anything.
Ignore this advice and look up the rules on an official website .
From a travel viewpoint I did this in the 90's for four years and it was OK.
Tax and other admin; sorry my knowledge is out of date.