I’m a UK citizen recently married to a French man. Over the last year I’ve been working under the basis that if resident in the UK for more than 91 days, I’m seen as resident in the UK for tax purposes and can be registered as self employed. I’m a free lance photographer who works soley (at the moment) in the UK and consequently paid in stirling into my UK bank account. I’ve appplied for UK NI contributions but have been moved around departments, despite many calls. However, I was sent (and filled out) a self assessment tax form for the UK for the year 2008-2009. Incidentally health care isn’t an issue for me as I’m registered as ‘ayant droit’ under my husbands health care.
However, I’ve just been imformed by HM Revenue and Customs that I’m not eigible to be self employed in the UK because I reside mostly in France. Regardless of the fact that my clients are mostly all in the UK and that that the actual photographs is done in the UK, they consider my business to be in France, as editing, design etc. is done when I’m back in in France.
Firstly, do I need to declare my income on my joint (with my husband) French tax form, despite not being registered as a free lancer in France?
Secondly, as I’m not able to work as a free lancer in the UK, is my only option to register for an auto-entrepreneur as a free lance photographer? In this case which area of enterprise should I apply under - artisanal or commercial? My work includes events, weddings, magazine work and photo books.