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My client is a British doctor working in Scotland. He is very keen to help in a third-world country and will shortly go to live in Nepal — probably for about five years — to work (for not very much money) in a clinic there. To help with his living costs, he will come back to the UK for a month each year and will work in the National Health Service. He will also receive a small amount of money from his former NHS region for assisting in a project that it is running in the Kathmandu valley.
My client is a British doctor working in Scotland. He is very keen to help in a third-world country and will shortly go to live in Nepal — probably for about five years — to work (for not very much money) in a clinic there. To help with his living costs he will come back to the UK for a month each year and will work in the National Health Service. He will also receive a small amount of money from his former NHS region for assisting in a project that it is running in the Kathmandu valley.
There is no double tax agreement between the UK and Nepal. What are the UK tax consequences of all this?
Given that my client will be doing substantial duties in the UK for a significant period each year will he continue to be regarded as resident and ordinarily resident here...
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