The director is intending taking up permananent residence in Dubai. He will carry on working online for his UK based retailing company and will draw the same salary as he always has.
If he is working from a foreign base for a company that derives all of its income from the UK, is that still classed as "working abroad"? It just doesn't seem right to stop PAYE deductions when all he will do, in reality, is move home.
On the assumption that he is "working abroad", does an NT code have to be applied for and agreed by HMRC before use?
My knowledge on these matters is limited so help would be greatly appreciated and thanks in advance.