UK Citizen remote-working for US company

Hi,

I'm a UK citizen with an American wife living in the UK. I have the chance to work remotely on a self-employed basis for the Chicago based company my wife contracts for, but it's needles in haystacks trying to find relevant advice I can trust on the Interwebs.

I'd like to know if I need a US work permit, if need to obtain an ITIN and file a US tax return? Does the company need to do anything special? Or failing that, who should I talk to for advice?

Much obliged!

For anyone who might be in the same position as the one I described, my answer came from the IRS (via email within 12 hours. Thanks guys. I went this way following a quote from a US based International Tax advisor of $450 per hour for phone advice, with a 2 hour minimum. Well worth it, I'm sure, but not on this occasion.)
 
If work is completed on a self-employed basis in a foreign country by a non-US citizen then it is considered 'foreign sourced' and as such there is no requirement by the IRS for the worker to file a tax return.

There is no requirement for the company issuing the payments to do more than keep a record of their payments. Although not required to, I can sign and complete form W8-BEN to certify my foreign status for their records, which they might welcome during an audit. There is no withholding requirement. No W2, 1099-C or 1042-S needs to be issued.

If the experts out there can see any glaring omissions then please correct me, but that's from the horse's mouth.
 

You may want to ask your friends at the IRS (or indeed someone more local) about primary and secondary NIC (including operating a direct payment scheme with HMRC), permanent establishment issues for the entity, VAT (if you are not engaged on an employed basis), employee status issues and employment law matters.

From a US perspective, the IRS reply overlooks potential future FATCA withholding and related documentation.

You may wish to bear in mind that whether you might be classified as a self-employed worker under Illinois State law has little influence on the question as to whether you might be considered as employed for the purposes of employment and tax laws within the United Kingdom.