A client is going to work abroad (middle east and Africa) the initial contract is for a trial 4 months, but if that works out they will get a further contract until February 2014. The work is all performed overseas and is paid into a UK bank through a UK based organisation. The client is deemed to be self employed and will be working for different organisations overseas.
My understanding is that the income in the current tax year will be taxable in the UK as her contract isn't for a whole tax year, even if the reality turns out that she does work abroad for a whole tax year, is that correct?
With regard to the second tax year (2013-14) if she ceases work in Feb 2014, but does not return to the UK until mid April 2014 would that be ok to make her not subject to UK tax.
Also with regard to the P85, should she fill it in now, or wait until 6 April 2013 as she would not be eligible for the current tax year?
She does have a limited company too, but that would be dormant for the period.
The assumption of all this is that she meets all criteria re not returning to UK and as self employed etc.
