Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

New queries, issue 4316

09 August 2011
Issue: 4316 / Categories: Forum & Feedback
NI and EU; Failed fees; OAP underpayment; We was robbed

NI and EU

We run a small accountancy firm that deals with many eastern European clients – mostly Polish.

A National Insurance scheme has come to our attention which is targeted at people who live and run any sort of business in Poland and who permanently live and are domiciled resident and ordinarily resident for tax purposes there.

They have nothing to do with UK tax and National Insurance systems.

Under the scheme a business owner sets up a limited company in the UK becomes an employee of such a company and draws a basic (within their personal allowance) salary with the balance by way of dividends.

By doing so the business owner would not pay National Insurance contributions in the UK or Poland but within the EU laws they would qualify...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon