UK Tax Questions? Ask a UK Tax Advisor for answers ASAP
Thanks for your question
HMRC look at the time epsnt in the UK, and his ties within the UK.
So time in UK I assume is 2 days a week x 52 = 104 so as this is in excess of 90 - there could be a UK liability to consider.
But looking also at the statutory ties test he has a home and does spend more than 90 days in the UK - but does not work in the UK much will then be dependent on what his residence status was for the last 3 years - assuming this was non resident then as he only has two ties - he will remain as treated as non resident as long as his days in the UK are not in excess of 121 days - so holidays would need to be added to the weekends he spends here.
However if treated as RESIDENT in the UK for any one of the last 3 years then the fact he is in excess of the 91 day rule then he will be treated as remaining resident in the UK
He should then register with HMRC for self assessment so he can declare all this foreign income, however he can also declare the Swiss tax suffered - as per the double tax treaty we have with Switzerland - so may not have any furtehr tax liability due to the tax already suffered.
If you need more information as to how to register for self assessment (If needed) then please advise.