It's very clear...as far as Brown is concerned.. if your work starts in the UK it is subject to tax , you could say you are based in Mongolia but it really won't wash. Even if you are paid " Off shore" it is your responsibilty to pay tax and declare the earnings in the UK. So why do employers like this suedo self employed status.. well it saves them empoyers NI and means you are not in the system for hols etc. So will they catch you? probably, especially if you have a mortgage or property in UK.. money laundering means you simply can't dump large sums as deposits etc.. Your log book will clearly show where you are starting work, remember if you do get caught, the fine is 100% of the tax avoided and it is a Criminal Record you aquire.