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Sorting out HMRC returns, and the UK accountant states he needs to pay a further 40% of the income after he's paid Witholding Tax in CH (salary less witholding tax = HMRC taxable income).
Surely, this isn't correct? I'm not an accountant, which is why we've hired one (recommended on these boards).
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You need a new accountant, or to check the information a bit more closely. He's probably right that husband owes UK tax on the Swiss income....but (CH salary minus CH tax) will not be the basis of HMRC taxable income.
We had a similar case in our office (Baar) last year where the employee's family and children remained in UK, HMRC taxable income was calculated exactly as per normal rules for UK (i.e. gross income minus personal allowance).
But that person did work from home in UK quite a bit. If your husband is working 100% in Switzerland, then it would be worth getting some decent advice - from memory there should be some way to get the days not worked in the UK excused from UK taxes. I think it requires more than 183 days in CH, and the company he works for to be registered as a Swiss legal entity.
The CH taxes paid were then allowed as foreign tax credit (i.e. reducing the amount of UK tax due).
It won't work out precisely as "40% in UK minus 15% in CH".....because CH taxable income has a different definiton to HMRC taxable income, and the tax bands (20%, 40% in UK) are different to Swiss bands.
Another problem will be timing....it might be hard to prove the total CH taxes due at the time the UK return has to be done. I'm still waiting for my 2014 CH tax calculation.....