Tim Page

I host a guest as part of the Homes for Ukraine scheme. I have noticed a lot of chatter recently on hosting Facebook forums saying the guests believe they should be taxed at 18% in Ukraine on everything they earn in the UK (there is no tax free allowance) and then taxed at 20% when earning over the UK personal allowance of £12570. However, my reading of the situation is that the 18% Ukraine tax only applies for the first 182 days of being in the UK and then they can elect to be UK taxed and use the UK £12570 personal allowance. My guest does not work remotely for a Ukraine employer and has only had a UK based job since arriving here. What is the correct taxation for my guest ?