Double taxation UK/Norway

If the Norwegian taxation system allows this, then yes.

It is theoretically possible for someone going the other way to be liable to UK tax. The test in the UK is if the work being done (in the UK) is their normal job that they do at home.

Double taxation doesn't mean that you don't have to pay tax in another country, it means that you deduct the tax already paid in the first before paying the Tax due in the second. With this method you end up paying an amount of tax which is equal to whichever country charges the most.

Of course, someone coming this way won't actually have to pay any more, all that happens is that HMRC get some money that would have gone to the Norwegian revenue.

It is usual in the circumstances you describe (moving very temporarily to a high tax county) for the company to indemnify you from the foreign tax, but obviously your company is not this generous.

It is also common for countries not to bother collecting the piddly difference in tax that will accrue from a two week stay of an averagely paid employee. Perhaps the Norwegians decide otherwise. The UK certainly assess a tax bill on some Very High Earning foreign visitors and have a whole department specially for this.

tim

Probably. If you are such inclined, you can have a look at the Norwegian tax law at , in particular this section that pretty much states that you are liable for most incomes originating in Norway, no matter what. From the way I read the text (I am not a solicitor) your situation seems clear - you are liable for tax to Norway from your income.

The Norwegian equivalent of the Inland Revenue (Skatteetaten) has some information in English on their website. See for example .

See also .

Being a Norwegian national working in Norway I have previously had good help from the Central Office Foreign Tax Affairs who would deal with your case. They can be contacted on +47 51 96 96 00 or snipped-for-privacy@skatteetaten.no, and should be able to tell you what you should expect...

Possibly. That would depend on Norwegian tax laws.

The question I would ask is how you managed to bring yourself to the attention of the Norwegian tax authorities.

I suspect that it might be social security (a tax under a different name) which might hit you hardest.

At the end of the Norwegian tax year make a claim for a refund if you only worked there for a month.

Axel

No. You get credit for foreign taxes automatically in most civilized countries. Double taxation treaties determine what kind of income is taxable where, so that each piece of income is taxed in only one country.

I've been working in Norway on a month on month off basis for the past seven years - working offshore for a UK survey company, I can assure you that the Norwegian tax department take no prisoners!

You will have to pay Norwegian tax - not only that, if you return to the same site, they will consider you a "commuter" and tax all your travel expenses irrespective of whether your company provides you with air tickets etc.... this tax only applies to folk living outside Norway

- residents don't have to pay.

Cheers

Mac

I'm not sure that I understand this. I don't see how you can be taxed on remuneration not received. No, I'm not suggesting that the tickets are not remuneration. I'm suggesting that what you have written above includes the case: "even if your company don't provide you with these expenses" is that really what you meant?

tim