Working in Congo.

Working in Congo.

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One of my clients has emailed me this:
I have approached by an agency in the UK for a job in Congo today.It's a rotation job 75 days on and 21days of and they will taking care of airticket , accomodation ,insurance and beverage in Congo. They told me they pay £330 per working day in Congo , annual net of £80600. They will pay the Congo taxes and will pay me in my UK bank account but the decleration and paying national insurance is on my shoulder. What is the best way to sort out the tax and NI? does CIS apply?
 

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Euan's picture
By Euan MacLennan
16th Aug 2012 11:25

Some thoughts

It is difficult to comment without some more relevant facts.

How long is the job?  Will it last until April 2014?  If so, he will be non-resident in the UK and not liable to any UK tax.  If not, he remains liable to UK income tax and will need to submit a UK tax return.  If the "Congo taxes" are taxes on the income, he will be able to claim a deduction for them against the UK income tax payable.  Will he be employed in the Congo or self-employed?

If he is self-employed in the UK, he can continue to pay Class 2 NIC while he is overseas.  If he has been employed in the UK, he can apply to pay Class 2 NIC while he is overseas.

CIS only applies to construction work in the UK.

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