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Working Abroad

My client is going to work in Korea.  He will only return to UK Once every seven weeks so will not breech the 90 day rule of being in UK.  He will be taxed in Korea by his employer.  Is there anything stopping him remitting the money into the UK?  Any help welcome in this minefield!!

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13th Mar 2012 17:59

We need more information

You don't state how long the contract is for and how long the worker is planning to remain outside of the UK.  If this contract spans less than one complete tax year, and the worker returns back to the UK to live there will also be UK tax to pay on the income, against which there can be an allowance for tax paid in Korea.

If he is to be outside of the UK for a complete tax year and does not breach the residence rules here then the earnings are not subject to UK tax and can be brought back to the UK once the employee repatriates with no UK tax implications.

The National Insurance implications are a completely separate matter and require more detailed information

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14th Mar 2012 13:26

Working Abroad

Client will definitely be away for more than a year, contract is indefinite.  He will not breach residence rules.  Can his salary from Korean company be paid into his existing British bank account with no tax implications.

What do you mean by NI implications?

Thanks for comments so far,

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14th Mar 2012 13:51

52 week rule

Generally anyone going to work in a non-EU country is liable to UK National Insurance for the first 52 weeks of their employment overseas.  You would need to check the exact circumstances for your client to establish whether there is any reason why they are not caught by this particular rule.

There is no reason why his earnings should not be brought into the UK.  It makes no difference to his position, unless of course he is not domiciled in the UK.

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