My client emigrated to Kenya in February with the intention of this being a permanent move, or at the very least, one which would be indefinite.
She has now been offered the chance of a couple of months work on a self employed basis back in the UK. In this respect, she will incur various costs including the costs of flights back to the UK and accommodation whilst working here. It would seem that a UK resident who goes overseas to work would be allowed these costs as a deduction against profits. It would seem that these costs are being incurred wholly and exclusively for the purposes of the self employment.
It would however be good to receive clarification or further thoughts in this respect.
One point I do appreciate is that my clients non-resident status is not necessarily relevant to the taxability of the income as being UK arising income it will be taxable in any case. I am also aware that it may be the trip to the UK could impact on my clients non-resident status, however she has no income in Kenya and therefore this is not an issue which I am considering at this stage.
Any thoughts would be greatly appreciated.