I would argue that the UK is one of the worst countries in the world to base if you want to do software consulting for clients worldwide, due to some particular

I would argue that the UK is one of the worst countries in the world to base if you want to do software consulting for clients worldwide, due to some particularly awful taxation rules known as IR35[1]. If you have a consulting engagement caught by this, and your client is overseas, you need to pay tax as if you were employed on 95% of the proceeds - including the share that a UK employer would normally pay(!) - without getting any of the benefits of employment such as sick pay or accrued holiday. In addition, you cannot claim a host of normal business expenses such as travelling to visit clients. In short - even though you may be bringing foreign money into the country that may otherwise have gone to a different tax jurisdiction, and you are not taking up a job that a local could take while also spending in the local economy - HMRC will choose to punish you aggressively by taxing you at a higher rate than if you were employed locally. I would recommend Ireland (which doesn't have such legislation and is in the EU) or really anywhere but the UK. I should mention the IR35 rules only apply if you are doing your consulting via a limited company rather than as an individual, but using a company is (in most places) the most tax effective route and there are many countries friendlier than the UK in this regards. [1]: https://www.gov.uk/guidance/understanding-off-payroll-working-ir35 https://www.gov.uk/guidance/understanding-off-payroll-workin...