Company residence

It is clear from many of the questions and comments posted on UKTECH, that many freelancers and small businesses are internationally mobile.

Simon Sweetman, a specialist independent practitioner and member of UKTECH's Ask An Expert panel said: "It seems to me that in theory at least there will be times when a contractor works overseas for a longish period - say 18 months. He will be non-resident but in some circumstances I believe that his company may become non-resident as well.