Dual Contracts for Non Resident and Non Domiciled employees

Dual Contracts for Non Resident and Non...

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I have a client who previously had a single contract of employment, is non-UK resident and non-UK domiciled.  On preparation of the SATR, the earnings where apportioned between UK and overseas duties on a time spent in the UK performing duties basis.  It was usually around 50/50 give or take a few year on year.
 
The employee has recently being given a dual contract, splitting the earnings 50/50, so is paid separately in respect of UK and overseas earnings.  I am aware the HMRC manuals at EIM77020 and EIM77030 seek to block any further time apportionment of the UK contract in dual contract situations but, this seems to be only when the employee is UK resident and NOR/ND (unless I am reading it wrong?)
 
Suppose the taxpayer is an employee NR/NOR/ND performing duties under a dual contract and so paid separately in respect of UK and overseas duties - can any further time apportionment be made on the UK contract?  The client is adamant he performs part of his UK duties overseas despite being paid separately.
 
I am aware of the risks of HMRC potentially ignoring the dual contract and treating the employment as a single employment but the employers have taken separate legal advice on this matter.
 
Any views/opinions would be greatly appreciated.
 
Ben

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