A client has for many years been a mortgage advisor, receiving leads from a UK based introducer. The client has recently moved to France and has continued to carry on the same business. Rather than meet clients face to face as was previously the case, all business is carried now out by telephone and via the internet. All business continues to be UK based and the same UK based introducer provides leads. As far as I can see, the client is still trading in the UK for income tax purposes as her business is carried out in the UK, albeit that she is likely to be treated as non-resident. Is this correct?