My immediate thought is that they may make themselves liable for employers NI needlessly.
The Irish company is obliged to arrange to pay over UK NI (under EU regulations) so they have to register a PAYE scheme in the UK (only required for NI purposes though).
So as soon as they hire the UK employee they are liable to UK NI, it is not optional.
On the basis that the contract is between the employer and the phone provider directly (and only one phone has been provided to the employee), then any costs incurred by the company on private use is not taxable on the employee - no P11D etc reporting is required.
Agree that just recover the costs from the employee.
Disagree - if the phone is a company one, where phone contract is between the company and provider directly, as it sounds like from the OP, then there are no taxable benefits.
My answers
You will need to assess if the employee is considered to be working or ordinarily working in the UK according to the Pension Regulator's guidance.
Has it? When?
13(4) clearly states that gain taxable only in Turkey and not the UK. This is then reflected in the UK legislation under TIOPA s6 3(a).
You need to make the appropriate claim on the tax return.
The Irish company is obliged to arrange to pay over UK NI (under EU regulations) so they have to register a PAYE scheme in the UK (only required for NI purposes though).
So as soon as they hire the UK employee they are liable to UK NI, it is not optional.
On the basis that the contract is between the employer and the phone provider directly (and only one phone has been provided to the employee), then any costs incurred by the company on private use is not taxable on the employee - no P11D etc reporting is required.
Agree that just recover the costs from the employee.
Disagree - if the phone is a company one, where phone contract is between the company and provider directly, as it sounds like from the OP, then there are no taxable benefits.
Could the rent not be a NIC-efficient part of profit extraction from the company?
Was the Bosnian Tax correctly due? What does the double tax treaty say?
If you are not going to reclaim the US taxes paid, you can claim these as an expense in the UK tax return which would give you partial relief.
Where was he working and why was UK NI due for 10+ years?