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A client who is a UK taxpayer is employed in this country as the representative of an overseas business. The client works on his own initiative from an office in his own home, but how is his income tax liability collected?
My client is a UK citizen who works as the UK representative of a firm that is based abroad. It appears that he has a contract of employment and is paid a salary with additional commission based on results. His offshore employer provides instructions leads and advice but he also works on his own initiative.
He works from an office in his own home. My question is how his UK income tax liability is collected. The employment has only just started and it seems that the employer has proposed to pay him gross and that he will settle the tax and other liabilities.
However should the gross income simply be declared on his annual self-assessment tax return or should he set up a PAYE scheme and pay under this?
Furthermore what is the Class 1 National Insurance situation? Do both the client and the employer have...
