Working overseas for foreign employer

[sgreen1979]

Would be grateful if someone could perhaps confirm my thoughts or advise on the following:

Client been working for Swiss employer in foreign countries for last 10 years.

They work 3 weeks on and 3 weeks off and always return to this country. The wife lives permanently in the UK where they have a rental property portfoio.

For the offshore employment they receive, say, £5,000 a month into their UK bank and then employer pays the taxes in the foreign country. For the first 6 months they work in African country where he receives £30,000 and employer pays £10,000 tax. The next 6 months they work in Middle East where they receive £30,000 but no tax is paid.

Am I correct in thinking that UK tax is charged on the total of £70,000 and then credit is received for £10,000 foreign tax paid?

In addition, the employer pays 10% into a 'retirement savings plan' offshore. This effectively appears to be a savings account, where the employee can receive a 'lump sum payment' either when they retire or when they leave the employment or alternatively, they can receive a 'paid up pension, purchased from a first class institution'.

Am I correct in thinking that this should be taxed in the UK as part of their salary?

Thanks very much for any assistance.