overseas employment

ad · Postby ad » Fri Dec 03, 2004 2:54 am

UK company with a director/shareholder.

Goes to work overseas and is non resident for a tax yr etc. Non residence isnt the issue.

the uk company invoices the overseas customers and then pays a salary to the director into a uk bank account.

as he is non resident will he have to pay uk tax on those earnings.

Taxbar · Postby **Taxbar** » Fri Dec 03, 2004 4:52 am

A NT tax code would need to be applied for.

This may face Revenue scrutiny and strong evidence needed to prove where the Director is resident.

This will include evidence of tax residence and may need to show income is being taxed in that other country.

There are other strategies but it need sepcific advice.

Daniel M Feingold
Barrister-at-law (NP)
Strategic Tax Planning
International & UK Tax Consultants
Treen House
72 Park Road,
Prestwich,Manchester M25 OFA
England. UK
E-mail: info@stratax.co.uk

Lambs · Postby **Lambs** » Sat Dec 04, 2004 5:54 am

Don't forget National Insurance Contributions!

Duties performed in the UK must be wholly incidental to work performed outside UK - with directors, reporting back to a UK board would NOT normally be incidental.

Regards

lambs