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Liability to UK income tax

What counts as "Duties performed in the UK " ?

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Client is non domiciled/not resident in the UK.  In his Country of Origin he owns a manufacturing company and, in his own right, acts as a commission agent.

In the year to 05.04.2021 approx £90,000 was paid into his personal UK bank account by a UK company relating to commission income in respect of deals brokered whilst physically present in the UK.

His visits to the UK amount to approx 30 days a year - combining both medical/business appointments.  The latter consists basically of meeing and greeting existing and future customers/suppliers.

Upon his return to his native country he will then follow up any matters.  I am aware of the tax position of non dom/non residents in respect of duties performed in the UK - but I am having difficulty telling myself that what he does whilst in the UK amounts to 'duties performed' in the UK.

Anyone had any experiences similar to this? 

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By Wanderer
17th Sep 2021 15:45

Isn't "Duties performed in the UK " a term relating to Employment income?

Shouldn't you be looking at "Trade or Profession carried on wholly or partly in the UK"?

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