I have a client who although resident in the UK for tax purposes for 2019/20 carried out self employed work in Canada for the early part of that tax year - up to June 2019. He then returned to the UK and worked on a self employed basis until September before becoming employed for the second half of the tax year.
The self employed earnings are such that both Class 2 and Class 4 NIC is payable.
My question is whether the NIC is payable on the total profit, or whether I am able to exclude the Canadian portion of the profit, with the liability only arising on the UK element?
Many thanks for any help with this.