I have had an initial conversation on this, but this type of query is not really up my street. Facts explained to me as follows:
– A senior employee works part time in the UK and part time in South Africa (SA) – maybe about a 75/25 split though this was just an estimate.
– I gather his UK income is subject to PAYE/NIC.
– His SA income is being subjected to SA payroll taxes separately.
– I was told he has separate contracts of employment for his UK & SA work – though I don’t know what these contracts look like and how ‘connected’ the UK and SA businesses are.
– The query was in seeking to establish whether UK NIC obligations arise on the SA income, and if so how these should be accounted for. The potential employees and employers contributions position may have to be considered separately.
– On a best practice basis I would suggest the UK PAYE position (on the SA income) should also be confirmed.
– The referral comes from an SA tax person, who would appear to be happy to engage with a UK specialist in this area.
Please let me know if you are interested and I will pass on the details.