Thank you for all of the valued responses which I appreciate very much.. To add a little more clarity, my current position is that I have been tax resident in the UK for my entire (working) life and pay income tax and NI contributions as self employed within the UK (and have always fully declared all earned income there). I spend some time in France, but am well outside of the 'enough to become resident in France' bracket and continue to work on work projects within the UK. I recently sold my previous 'residence secondaire' in France and paid the full 16% 'impots' on the capital gain to the French authorities due as a 'non resident' in France, and submitted HMRC paperwork to the notaire/tax office stating this. This was a significant sum, and one which in my view, underscores my residential status. The question still arises in my mind however, of where one stands if one purchases goods (technically within the EU), and sells them within and beyond the EU (although ironically not within France itself) whilst 'on holiday' staying at 'one's residence secondaire'.. Especially if this income is fully declared to HMRC as one is a UK 'tax resident'.. Does this constitute 'working in France' or simply 'sourcing goods within the EU' and 'exporting worldwide' as part of one's business? The administration and banking takes place in the UK. Surely you cannot be required to pay social charges in France for this, or be required to submit siret numbers? This would throw up all kinds of implications - for example if you were a musician, recorded some music with French (and other musicians) whilst traveling in France (and you happened to also won a second property there).. Would this be considered 'working' in France or 'purchasing/creating' 'material' there? (consider if that material was then distributed worldwide..). Maybe I have this all wrong - or are there some clear references to what is considered 'income gained from within France' 'income gained from a fixed asset within France' (mentioned earlier) or 'EU freedom of trade/export/movement'? Again, many thanks for any responses..