Just for info I‘m a Uk and Swiss passport holder with a Swiss contract (100%) and am resident in Zurich & submit a tax return in the UK (on property) & here in Switzerland.
Thanks for any advice
Hi - i need to work ongoing for one week a month in the UK, due to family health issues. Would someone be able give me any advice as to whether this would cause any tax, social security, health care issues?
Google statutory residence test. E.g. https://assets.kpmg/content/dam/kpmg...-flowchart.pdf
Tax will depend on how many days you're in the UK and how many days you work there. Social security should be paid wherever the work is done but as it's only one week per month I don't think it would be a problem if you're working from home. With working from home there's a certain amount of 'who's going to know?'. It's different if you'll work from a UK office.
Work you carry out while physically present in the UK is taxable in the UK. You would add it to your UK tax return, and you would also add a credit for the tax you've paid on that income in Switzerland (under Dual Taxation Treaty).
Tax Residency only affects whether the UK taxes you on your worldwide income.
NI is simple. https://www.gov.uk/tax-come-to-uk#:~...ith%20the%20UK
At 1 week in 4, it's probable, but not certain, you're not resident in the UK for tax purposes. It depends on days spent and how many ties. See here https://www.gov.uk/tax-foreign-income/residence .
Health care is simple. Keep your current Swiss insurance and use that. You might want to verify with your insurer that you'll be covered. I do know that if I were in your situation, I'd be covered by my insurer. Of course, if you're not resident in the UK, you've should be billed for any NHS treatment.
Edit: Added links
I was told that if you see clients it would be taxable in the UK
It depends on what "seeing" involves. Going out for dinner, discussing potential opportunities is not working. If you attend a training course as a participant, that is not taxable either.
However, if you present your findings and attend strategy meetings, then that will be caught.