Kuwait costs

My client has worked outside the UK employed by his own UK-registered company for many years and is non-resident for personal tax purposes. He declares a small proportion of his salary in the UK in respect of occasional UK duties – he does this mostly to maintain his UK National Insurance contributions (NICs) record.

During the last financial year he paid himself a very large bonus following a successful contract carried out in Kuwait (where he currently lives). None of this has been subjected to UK tax or NICs but will there be any UK NI liability on this bonus?

SI 2001 No 1004 Reg 146(2) makes it clear that NI is payable for the first 52 weeks of employment overseas. (N.B. the special rules for EEA...