IR35 + Ireland

[kingcook]

Has any of the UK residents here worked in Ireland lately?

I'd like to know how IR35 works. I'll be physically present in Ireland 5 days per week.

The gig will be via an Irish agency. I'm guessing the Irish haven't got a clue what IR35 is so there contracts might not be "IR35 friendly". (I realise that it's down to negotiation with said agency)

[BlasterBates]

You need to think more about your Irish tax liabilities.

Just as a reminder, UK non-residents are liable for tax on work they in the UK. The same applies all over Europe. Using your Ltd in Ireland doesn't necessarily protect you from an Irish tax liability, even if you are non-resident.

From what I've understood though in Ireland you'll probably get away with it.

Forget about the IR35 in the UK worry a bit more about the Irish tax authorities.

[kingcook]

You need to think more about your Irish tax liabilities.

Just as a reminder, UK non-residents are liable for tax on work they in the UK. The same applies all over Europe. Using your Ltd in Ireland doesn't necessarily protect you from an Irish tax liability, even if you are non-resident.

From what I've understood though in Ireland you'll probably get away with it.

Forget about the IR35 in the UK worry a bit more about the Irish tax authorities.

Contract will be for around 9 months, so i'm not too worried about Irish tax liabilities (i'm aware of the 183 day rule).

I was just more concerned about how IR35 would affect me.

BTW I'm a UK resident (EDIT: I know you knew that anyway)

[BlasterBates]

The key point here is the UK authorities aren't interested in disguised employment in Ireland. It's an Irish problem so you don't need to worry about that.

The general rule in cross border working is that you are resident in one country but you still have a tax liability in the other country. The 183 day rule is a key determinant as to whether you're resident, but what you also need to know is what tax liability do non-residents have.

For example I've just spent several years living in Germany and working in other European countries. So I'm resident in Germany but during that time I've paid tax in Luxembourg, Switzerland and the UK.

Anyway good luck, I haven't heard of anyone having bother with the Irish tax authorities, so I'm sure you'll be fine.

[kingcook]

Thanks, but i'm a bit confused now after seeing this:

HM Revenue & Customs: IR35: Countering Avoidance in the Provision of Personal Services - FAQ's
(see question 4)

I am a UK resident, will be living in the UK, but flying over to Ireland Mon to Fri, and returning to the UK every weekend.

[SueEllen]

Remember HMRC works by FUD.

If the agency doesn't write IR35 compliant clauses point out it's a business to business contract not a business to personal contract and they wouldn't want anything on this page to be valid.

[BlasterBates]

Found this:

http://www.osk.ie/assets/files/Contr...rch%202012.pdf

According to that you are supposed to register your UK Ltd with the Irish authorities

(page 6 " you are a director of a UK company coming to work in Ireland on a contract basis").

I would discuss this with an Irish accountant at least to establish what you need to do.

[BlasterBates]

another interesting article:

Revenue to target IT Contractors who avoid tax

If the Irish tax authority are specifically targeting contractors operating a UK Ltd you really need to make sure you're compliant.

[Old Greg]

Thanks BB. Am potentially in a similar position myself so very useful.

[Sausage Surprise]

another interesting article:

Revenue to target IT Contractors who avoid tax

If the Irish tax authority are specifically targeting contractors operating a UK Ltd you really need to make sure you're compliant.

Hmm a tax scare story aimed at Ltd companies by an Umbrella Company website