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?