Not sure what we do with this income - as a P60 was issued but he's not liable to UK tax as he's non-resident and earned the money from outside the UK.
Cheers!
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No
Even if a UK tax return had been issued to him, he would not disclose on it a salary for work done abroad if he is not resident in the UK for tax purposes.
note NIC rules are not determined by the NT code.
as I recall has to be non res for previous 12 months to not be liable.
Er ...
As a non-resident not working in the UK (and assuming that he has been abroad for at least 12 months, so was not liable to pay UK NIC), there was no requirement to prepare a deductions sheet or hence, to issue a P60. However, if a P60 was issued to him, I assume that a P14 was submitted with the company's P35 to HMRC, so his salary has been disclosed.