A UK individual (hydrographic surveyor) is self employed and invoices a UK agency. All work is carried out overseas and he is likely to satisfy HMRC overseas residence test # 3. i.e. less than 91 days in UK for 2019/2020 and sufficent hrs being worked abroad. If he qualifies for non UK residency for 2019/2020 am I correct he will be able to avoid UK tax and NIC. The work is all carried out in Europe, often offshore. I am concerned that he is invoicing a UK agency.
Any thoughts gratefully recevied as I am retired now and he's my son :-)