Residence and IR35

[zeitghost]

Re: Wireless World

Just wait a while, we'll be onto thermionic valves soon, for that reassuring warm glow....

[fiddleabout]

Re: Wireless World

> valves

Valves? - goddam new fangled rubbish - will never catch on - all them accumulators to power 'em up - rubbish. I'm sticking to my bit of quartz and cats-whisker - I can get 2LO easy at night and I only use a 600ft aerial

[zeitghost]

Re: Wireless World

Quartz? Quartz?

Corrundum, galena, coal, yes, but Quartz?

Should be drummed out of the crystal radio society!

[Bradley]

IR35, Client & residence

HB - try looking at
www.inlandrevenue.gov.uk/manuals/epmanual/EP8075/46_0012_ep8095.htm
That confirms you have to deduct PAYE/NIC from payments until you know what the situation is.

What it says in the Double Tax Agreement between the workers country of residence and the UK may also matter especially if it means that the employment income should be taxed in that other country. If that's the case then it's my understanding that IR35 doesn't apply. That's because IR35 doesn't apply to situations where a contractor wouldn't have been taxed if actually an employee of the client.

[www 1staccountancy biz]

Re: IR35, Client & residence

You may have a small problem with your theory.....the income is generated through a UK registered limited company with the income being earned in the UK.

[Bradley]

Problem with your theory

What matters is the relationship between the contractor and the client as his hypothetical employer surely?

If the contractor wouldn't be taxable as an employee by that client, then IR35 doesn't apply. It says as much in the legislation.