Client is UK resident for 15/16, 16/17 and 17/18.
He worked in Falklands for 6 months and received a salary from a Falklands company for work done in the Falklands.
It appears that under the double tax treaty section 15 that providing he was in the Falklands for more than 183 days (aggregated) then this income does not need to be disclosed on his return.
Would anyone be able to confirm this for me?
Thanks in advance