We recently acquired a new client an entertainer who is resident for tax in the USA and who is also a citizen of Britain and another Commonwealth country. He was resident in the UK until 6 September 2009.
Our client has to submit UK tax returns declaring his earnings as a foreign entertainer from his sole trade in the UK arising from tours and one-off gigs in this country.# His UK turnover fluctuates each tax year depending on bookings and worldwide engagements and in recent years has been as follows:
2009/10: £65 000
2010/11: £160 000
2011/12: £10 000
2012/13 (so far): £55 000
It has just occurred to me that there may be a VAT problem. Does our client need to register for UK VAT and charge VAT on his sales invoices? Or is the VAT handled by the customer in the UK?
There...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.