My spouse has taken a two year assignment in London and I plan to continue my U.S. employment, spending time in both the U.K. and the U.S.

I have a Tier 2 Partner Visa but would like to keep working for my employers U.S. entity and not have to transfer to the U.K. entity.

My spouse is on a two year assignment and we expect that I'll be traveling back and forth. Are there a specific number of days or working days that would trigger a need to transfer?

FYI, my employer has 17 entities, my clients are global and I sell services in North America, Europe and APAC.


Even if you work for a single day in the UK, the rules for HMRC kick in and you will be subject to them. Let's look at their explanation in this fragment...

Whether you need to pay depends on if you’re classed as ‘resident’ in the UK for tax.

If you’re not UK resident, you won’t have to pay UK tax on your foreign income.

If you’re UK resident, you’ll normally pay tax on your foreign income. But you may not have to if your permanent home (‘domicile’) is abroad.

Source: Tax on Foreign Income

The determination on whether you are resident or not are too cumbersome to attempt here, but if you are here for two years they will likely class you as a resident for part of your stay. For sure you will need an NIN.

It is not as dire as it sounds because there is a reciprocity agreement with the US such that nothing will be exposed to double taxation.

It is astonishingly simple to call them and present your circumstances and get a reading. Call 0300 200 3300. Try it, it's fun.

Your Answer

By clicking “Post Your Answer”, you agree to our terms of service, privacy policy and cookie policy

Not the answer you're looking for? Browse other questions tagged or ask your own question.