My client is about to employ an Ecuadorean who has a 12 month work visa.
She is in UK due to an Ecuadorean government sponsorship program that allows for her to be in the UK for the 7 years to qualify as an architect. 3 years at uni, 1 yr in industry followed by another 3 years at uni. At the end of this time she must return to and work in Ecuador.
Back to the question... she has a 12 month work visa, paid 50/50 by her and my client.
1. What is the tax treatment of my client paying 50% of her work visa? CT deduction and BiK?
2. Will she & the employer be subject to NICs & AutoEnrolment requirements?