My client moved to France 5 years ago, and she has been non uk resident ever since.
During 14/15 she started work for a UK company as a worldwide sales rep, mainly doing tours of USA.
She is paid into a UK bank account, via a UK PAYE scheme. HMRC have issued a NT tax code, on the basis that she is not resident and the duties are performed overseas.
I am now preparing her 14/15 tax return (she still has rental income in the uk).
I asked for numbers of days spent in the UK during year. The total is only 95 days, and she still qualifies as non resident because she only has 2 'ties'
BUT, she has told me that, out of these 95 days in the country, 50 of them were spent working at the UK head office of her employer.
My question is - will these work days affect the tax position of her UK PAYE income not being taxable in the UK ?
Thanks for any help / advice