My client has just asked the following question:
He is resident in the UK but now has significant self employment generated in Switzerland. He has been granted permission to stay/work in Switzerland for up to 250 days a year (though I don't think he will always use this allowance to the full extent). He will remain a resident in the UK despite the number of days away I believe, as he has Self employment income here and significant ties to the UK. One of the aspects of his self employment in Switzerland is that he is granted the use of an apartment while he is in Switzerland, though it will not be in his name but rather in the name of the group he is working for.
Can you please shed any light on special considerations I need to be aware of?
I anticipate declaring his full Swiss income on his UK tax return and claiming credit for the Swiss tax paid at source. I don't think I need to concern myself with the use of the apartment business but is that correct?