My client is non-UK resident on a full-time non-UK contract of employment. He has a local ID card proving residency. As a non-resident can he continue to operate his private UK limited companies, of which he is a director and shareholder, and be employed by his private UK limited companies? Also, what is the position on dividend income from his private UK limited companies?

I have assumed you are comfortable that your client is non-UK resident under the provisions of the statutory residence test (SRT) (Finance Act 2013, schedule 45).

Please note that your client being resident in another country does not necessarily mean they will be non-UK resident under UK tax law.