the issues are going to be around where is the tax point and where does the business reside and in some cases those running it reside.

Advertising in the UK I assume that payment is also made in the UK?

If people are making purchases in the UK even though the final destination of the money is likely to be elsewhere then a UK tax point has been created.

What is the actual settip behind the business in Nepal? Who owns the business? Are they UK resident, ordinarily resident or domiciled here?

I don't know enough about the situation to make any serious comment except to say that the issues that assuming that this is probably an ex pat advertising back home you may have a double taxation issue to consider in that the client could be taxed in the UK and Nepal on the same income.

If thats the case you need to check whether we have a double taxation trearty in place with Nepal.

There are a lot of variables to consider when looking at worldwide income which I do not think that anyone is going to be able to put into a reply succinct enough for this medium.

If genuinely this is nothing to do with the UK except for advertising though a worldwide medium that is accessible here then it ould not touch UK tax but as there is a UK contact number and the busienss is apparently using a UK bookkeeper to represent it then to my mind a potential tax point has been created.

Fingers crossed an expert in this area will pick holes in my reply and fill in the gaps.

Might be a good idea in the meantime to add some more details such as the nationality and status of the business owners, where payment is made, etc.

kind regards,

Shaun.