resident but not ordinarily resident employee

[Brightonian]

I have a problem that I can find little or no HMRC guidance on. It relates to the changes in remittace basis.
If I have a client who has come to the UK to work for (say) no more than 2 years and part of his work is done onshore and part offshore, I can apportion his income based on the number of workdays spent in each location.

I'd be grateful for comments on the two following scenarios:

1) 10 out of 220 workdays spent wholly abroad. Total remuneration is £30,000, all of which is paid offshore. Amount attributable to offshore work is £1,364 i.e. 10/220 x £30,000. If my client brings no more than £28,636 onshore, I assume that he can claim exemption on the £1,364 and does not lose any allowances, as this is under the de minimis limit. Is this correct?

2) 30 out of 220 workdays spent wholly abroad performing duties of the employment. As before, all £30,000 paid offshore. But the amount attributable to offshore workdays is now £4,091. Am I correct in thinking that if my client claims exemption for the full £4,091 (and has not brought more than £25,909 of his salary into the UK) he will lose his personal allowance and capital gains annual exemption? Can he choose to claim exemption on earnings of £1,999 instead, and thus bring himself within the de minimis amount?

Does it make any difference that all salary is paid offshore or is that irrelevant?

I'll be very grateful for comments.

[maths]

Re (1), assuming unremitted "foreign income and gains" for tax year are below £2,000 then remittance basis applies without a claim in which case there is no loss of personal allowances etc.

Re (2) of your questions, yes a loss of personal allowances would arise.
No it is not possible simply to claim remittance basis on £1,999 only if the balancing £4,091 less £1,999 remains overseas.

Vital that salary re overseas duties is paid outside the UK (ie not within the UK).

I assume, of course, client is non-UK domiciled and has not breached the 7 out of 9 tax year condition.