Uk bank account and income tax for employee in the UK

If an employee undertakes work in the UK and has non UK resident status there is usually no problem with opening a UK bank account to receive the salary. If the employee is non UK resident he would be exempt from UK income tax on overseas salary income and would only be subject to UK tax on salary that relates to duties carried out in the UK. If he is actually undertaking employment duties in the UK he would need to split the salary into the UK element (taxable) and the non UK element (non taxable). It should be noted that the alternative view is if he is carrying out all of his duties abroad except for only 'incidental' UK duties he would in any case be wholly exempt from UK income tax on the salary. The employee should therefore look at the duties actually carried out in the UK to determine whether they were only incidental to the overseas duties or not. In any case he could have his salary paid into a UK bank account with no impact on his UK tax position. Having a UK bank account would not effect his non resident status. In addition having a UK bank account to receive the salary for overseas duties would not make that payment chargeable to UK tax. If however he was UK resident but non domiciled and performed his duties overseas having a UK bank account to receive the salary may not then be advisable. He could claim the remittance basis for overseas salary income, however having this paid into a UK bank account would effectively ensure that the remittance basis would not apply. Anyone coming to the UK to work and who established UK residence would have 8 years before they would need to start accounting for the £30,000 tax charge for the privilige of using the remittance basis.