Working for UK client from France and in the UK - French Resident
My wife and I became French resident in 2007. The company I had worked for in the UK wanted to utilise me on ad-hoc basis on some Analytical Projects and contracted me through a UK Agency in 2007. The work was done by internet, and I had full control of it allowing us to finish our house. An accountant set me up as Micro-BNC.
In 2008 others in the client company began to utilise my skills and then my wife (IT Apps Developer) now also Micro-BNC. In late 2008, I set up a UK Ltd as the work volume and agency fees had become significant. I now travel to the UK to work, deliver training and presentations. We discussed this with accountants and decided that I would draw a UK salary + dividend for the UK work, my Micro-BNC would bill fees for the work done in France. My wife would bill fees to the UK Ltd for the IT Applications provided.
In Feb 2010 we applied to switch to auto-entrepreneur. We are about follow up, and I read the article about the issue of auto-entrepreneur’s having a single client. In 08 and 09 we both had 2 clients: the Agency and the UK Ltd. In 2010 we have yet to get a 2nd client, but have assisted an ex-colleague with work (expecting future collaboration) and could possibly bill him for a small amount – would this suffice?
Is the current form of structure appropriate and most tax/social charge efficient (there is no guarantee of future work of this level). Would it be appropriate to still to pursue auto-entrepreneur status or maybe SPE when it arrives?