I would like some advice.
I am a British national (not resident at present). I offer a range of language related services (translation, interpreting services, teaching, travel agent for language trips to the UK).
For the last 3 years I have paid my taxes in Italy, where I will reside permanently until 31st December 2015. I am registered as freelance here. From Jan 2016, I intend to relocate back to the UK (my family own a property there) but most of my work will still be abroad (I’m usually away for months at a time – a lot of my work is connected to Italy) and online.
I intend to close my Italian VAT, and register as a sole trader in the UK, but my doubts are:
1) Is there a minimum number of months per year one must spend in the UK to be eligible to register as a sole trader (or to pay tax in the UK in general)?
2) As a sole trader, do I need an office in the UK or can my family property act as my home address/office?
FYI, I already have a National Insurance Number and have paid tax to the UK government as an employee in the past.
Thank you for your help!