Emma Kast

Hello, I have the same question as latteuk above, but wasn't able to understand if working remotely (based at a UK home office) for a foreign employer is foreign-sourced income or UK-sourced income based on the guidance you linked. Looking at eim40203 the distinction about foreign vs. domestic income seems to be whether "Duties of employment performed either wholly or partly in the United Kingdom". How does this apply to remote work? I thought that it would mean that remote work for a foreign employer would be UK-based income, but the comments you have given above seem to indicate otherwise? Thanks very much.