Foreign income based on consultancy service

Hi, I am glad to hear that HMRC provided this forum aimed to answer complicated taxation questions. I am asking questions below and providing relevant background on behalf of my friend. Question - what is the position HMRC treat the foreign income? My friend, who is stationed in the UK, would like to get paid in monthly base by providing consultation service but doesn't know whether should get paid via 1. Direct bank transfer to a mother company located in Hong Kong to his UK personal account, or 2. employed by mother company and send him and station in the UK via dpni scheme Thanks

Hi,

That is not for HMRC to answer as it is his choice which option is used in order to declare the income and pay tax.

Thank you.