Trips to USA

[ploppy]

I'm a UK national about to start a contract with a UK company so contract is between two UK entities and payments will all be in GB pounds. Work will require frequent business trips to USA, as the client is a global company with substantial USA operations. Anyone know if there is any tax risk in doing this, with IRS? I've heard that IRS can be difficult, and do vaguely recall something about 14 day limits on business trips.
Any advice helpful
thanks

[WTFH]

You say "frequent" trips - how many and for how long?

[cojak]

And do you have the correct visa for this work?

[BlasterBates]

Looks like you need to enquire about a business visa, and find out what the conditions are.

https://travel.state.gov/content/vis...sa-center.html

[SueEllen]

And don't try to work with the incorrect visa as you can get banned from the US.

[jamesbrown]

A business visa confers the same rights as a visa waiver (VWP). The only reason to apply for a B1 is when you don't qualify for the VWP.

There are no tax implications, because you're working for a UK company whose client is in the US (as I understand your description). If you were working directly for a US company, you could have a US liability and your US client would then have a withholding requirement (US source income of a non-US person). That is not the situation you present.

The main thing you need to remember is to stay on the right side of "non-productive" work. You cannot do "productive work" under the B1 or VWP. If your work involves meetings, it's absolutely fine. If it involves sitting at a computer, developing, designing, or otherwise engaging in work that produces something material, you either need a special situation (e.g. installing equipment) or you need an employment visa.

[WTFH]

There are no tax implications, because you're working for a UK company whose client is in the US (as I understand your description).

There could be tax implications depending on how long he/she is working out there for.

[Lance]

The main thing you need to remember is to stay on the right side of "non-productive" work. You cannot do "productive work" under the B1 or VWP. If your work involves meetings, it's absolutely fine. If it involves sitting at a computer, developing, designing, or otherwise engaging in work that produces something material, you either need a special situation (e.g. installing equipment) or you need an employment visa.

Similar to China then. As long as you're in 'meetings' then you only need a visitor visa.

[jamesbrown]

There could be tax implications depending on how long he/she is working out there for.

Only if they become a US person (e.g. substantial presence test) or the income becomes US source income. I'll revise my assessment if the OP responds to your question but, based on the limited information provided, the main issue will be their ability to perform the contracted work without an employment visa, not the tax situation. I'm also assuming that the OP is not a US citizen, for example.