Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Zap that tax

01 August 2007
Issue: 4119 / Categories: Forum & Feedback

My client was working as a contractor through his own 'one-man' company, but has recently started to work for a company in Dubai. The company is based there and he will be working there, probably for a period of at least several years. My client has asked for advice on his UK National Insurance liability and on maintaining his UK NIC record.

My client was working as a contractor through his own 'one-man' company but has recently started to work for a company in Dubai. The company is based there and he will be working there probably for a period of at least several years. My client has asked for advice on his UK National Insurance liability and on maintaining his UK NIC record.
I did wonder whether his UK company could figure in this. There is no cash in the company (it having all been drawn in remuneration and dividends) but what I had in mind was that the client could loan the company say £5 000 each year whilst he is abroad. The company would then pay remuneration of an amount just over the lower earnings limit each year to the director. I suppose the duties are performed abroad — maintaining his skills for possible...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon