Here or there?

An employee (UK domiciled) was seconded to work in Africa for his UK employer for a three-year period ending in March 2008.

During the three years he was abroad he was on 'NT' tax code as his earnings were subject to local tax. The employee returned to the UK at the beginning of April 2008 and resumed the normal UK tax status.

During his expat assignment he was entitled to sales commission but some of this was not paid until after his return to the UK. Should the commission be paid tax free or subject to his current PAYE code number (543L)?

Any advice or light that Taxation readers can further shed on this subject would be much appreciated.

Query 17 239 — The Fez

Reply from S.G

Firstly it is important to establish the basic tax rules applying to an individual who leaves the UK...