Non UK resident working for a UK company wanting to set up a UK sole trader company

My Fiance is a German national. I am a UK national. I have recently relocated to Indonesia working in the marine industry (partly because it's easier to be there together than it is in the UK or EU post Brexit). I now pax tax in Indonesia as this is where my contract is based. My fiance also now lives in Indonesia with a visa that allows her to work remotely for company's outside of Indonesia (so called digital nomad visa). She recently completed her Phd in biochemistry and she has been offered a freelance contract for UK based research company focusing on clinical trial development for spinal injury cures. She now needs to either set up a solo trader company in the EU or the UK. We do plan - post wedding - to work out a way to be in the UK so it would be great if she can, if possible, start building a footprint/paying tax there while she works for a UK based client overseas. I understand she can set up a company in company house but a bank account is more challenging as she does not have a UK address . Question 1 - Would she only pay tax in the UK if the income lands in a UK account?(I have read this as YES from what I can see on threads). Question 2 - Are there any UK tax concerns she needs to be aware of IF she sets up a EU company and lands income in the EU from the UK? Question 3 - If she managed to create a bank account in the UK under her company would she need a NI number for tax self declaration? If there is anything else we should take into account that would also be very helpful. Thanks.

Hi ASutherland86 Sutherland,
No, if your partner is not UK resident, she can be employed by a UK employer or undertake work for clients as self employed.
This income is taxable in Indonesia and not the UK.
HMRC does not require the setting up of a company for this work.
If money from this work is sent to a UK bank account, it is still not taxable in the UK, the interest that it generate, potentially is and if the UK interest exceed £10000, than a tax return will be required each year.
We cannot comment on the setting up of bank accounts.
Thank you. 
 

Hi, Thanks for the reply. Just to be very sure. Can you confirm you did mean ' She can be employed by a UK employer or undertake work for clients as self employed"? Thanks

Hi
Yes.