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An individual domiciled in Sweden has come to work in the UK on a nine-month contract which commenced on 1 November 2007 and will return to Sweden at the end.
He will be paid by his Swedish employer but the costs will be recharged to the UK subsidiary that he will be working for. He has been told by his Swedish employer that he will not pay tax in Sweden but he will continue to pay National Insurance/social security.
My questions are as follows. First does the client need to get a UK National Insurance number?
Out of the 275 days of the contract at least 70 will be spent outside of the UK working or on holiday. Will he be liable to UK tax on any or all of his earnings and how is the tax collected; will this be through self...
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