Living in the UK but paid from abroad...?

A question about : Living in the UK but paid from abroad...?

My son currently lives and works in Russia and the possibility has arisen of his re-locating back to the UK while continuing to work for the same Moscow firm.

He's asked me to check out the tax position in his case.

Do I take it that someone working here but whose monthly salary is paid by international bank transfer from Russia would be subject to exactly the same income tax requirements as a person working for a British employer?

Are there any complications - reciprocal arrangements, risk of double taxation etc etc - that anyone is aware of?

Very grateful for any thoughts.

Best answers:

• https://www.findlaw.co.uk/law/tax/mov...e_uk/9525.html
  https://www.gov.uk/tax-foreign-income/overview
• The employer will need to comply with English or Scottish employment law. The employer may find it has a corporate tax liability if he is a PE of the foreign entity.
• I am resurrecting this one as I have discovered that my son would no longer be a direct employee of this firm but rather he would be self-employed and being paid on a contractual basis.
  Again, his payments are likely to come through bank transfers from Moscow.
  Do I take it that this is a simple self-assessment situation as per any self-employment with an annual tax bill to be paid in one go?
  As usual and needless to say, HMRC will not answer the phone to give any kind of advice.