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Say I work remotely whilst traveling around the world for a year or two. During this time I will not have a home address.

Would I have to pay income taxes during my travels? If so to which government? My "home" country where I lived before starting my travels? The country whose passport I have? The country in which I was when I got paid?

If it helps I live in the U.K and am thinking about traveling whilst working part time for a couple years. Mostly within the E.U.

KNejad
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Broadly in the UK you have to pay UK income tax on foreigh earnings if you are legally defined as 'resident' which will depend on the details of your pattern of travel etc. Otherwise not.

Lots of countries change a 'withholding tax' on income to non-residents so they get some take. Usually (again depending on double taxation treaties etc) you can deduct these payments against any UK income tax liability you have.

If you are deemed a resident/taxpayer in the other country you will pay there but again - usually - will be able to deduct that from any UK liability you may have.

As a starting point you might want to look at the UK gov website: https://www.gov.uk/tax-foreign-income/foreign-income-thats-taxed-differently.

The residence test is complicated. Depending on your lifestyle and history you may be (1) automatically resident (2) automatrically non resident or (3) in the middle and subject to rather more subjective tests of you ties to the UK.

HMRC guidance on this is here: (https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3)

But frankly if you are earning significant income while doing this, seek professional advice.

Duke Bouvier
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