Originally posted by northernladuk
View Post
- Visitors can check out the Forum FAQ by clicking this link. You have to register before you can post: click the REGISTER link above to proceed. To start viewing messages, select the forum that you want to visit from the selection below. View our Forum Privacy Policy.
- Want to receive the latest contracting news and advice straight to your inbox? Sign up to the ContractorUK newsletter here. Every sign up will also be entered into a draw to WIN £100 Amazon vouchers!
Offshore client, UK resident, EU Ltd, IR35?
Collapse
X
-
-
Originally posted by dogquoteplus View Post
Tax aside, I see that it's unclear whether such a case would have to have an IR35 determination.
If it does them you need a determination (as the client is responsible for the decision regardless of the fact they won't have a clue) if it doesn't then you can make the decision.
merely at clientco for the entertainmentComment
-
Originally posted by eek View Post
Is the UK presence large enough to meet the criteria of the company being a medium or large-sized non-public sector organisation?
If it does them you need a determination (as the client is responsible for the decision regardless of the fact they won't have a clue) if it doesn't then you can make the decision.
Again, I know that using a PSC, in this case the end client makes a status determination, I just can't find anywhere what happens if using a non-UK company for a non-UK contract (if I were hired, I would have been hired in Amsterdam so to say).Comment
-
Originally posted by dogquoteplus View Post
Yes, the company is what you would classify a "global company" really, with HQ in Amsterdam, and an office of circa 200 people in London. The contract just happens to be with the Dutch entity.
Again, I know that using a PSC, in this case the end client makes a status determination, I just can't find anywhere what happens if using a non-UK company for a non-UK contract (if I were hired, I would have been hired in Amsterdam so to say).merely at clientco for the entertainmentComment
-
Originally posted by eek View Post
That's because it's irrelevant - there still needs to be a determination by the client and as the entire point of IR35 is to ignore intermediary companies add more overseas ones is just going to annoy HMRC.Comment
-
Originally posted by dogquoteplus View Post
I guess, the question then becomes, "who does IR35 apply to?".
The client must look through the PSC as if it wasn’t there, and consider what
the employment status would be if they were engaging the contractor directly –
would the contractor be an employee or a self-employed worker?
The fact that your PSC is not in the UK doesn't make a single bit of difference here - it just screams Fraud to HMRC.
I know how I would handle this because being blunt it's obvious but as you are trying to be clever it's only right that I let you try to work out the solution.merely at clientco for the entertainmentComment
-
Originally posted by eek View Post
Nope - the question (taken from HMRC's workshop).
The client must look through the PSC as if it wasn’t there, and consider what
the employment status would be if they were engaging the contractor directly –
would the contractor be an employee or a self-employed worker?
The fact that your PSC is not in the UK doesn't make a single bit of difference here - it just screams Fraud to HMRC.
I know how I would handle this because being blunt it's obvious but as you are trying to be clever it's only right that I let you try to work out the solution.
That example makes sense, thanks. Although, based on what people say, HMRC is notorious for trying to bring everyone closer to inside IR35.Comment
- Home
- News & Features
- First Timers
- IR35 / S660 / BN66
- Employee Benefit Trusts
- Agency Workers Regulations
- MSC Legislation
- Limited Companies
- Dividends
- Umbrella Company
- VAT / Flat Rate VAT
- Job News & Guides
- Money News & Guides
- Guide to Contracts
- Successful Contracting
- Contracting Overseas
- Contractor Calculators
- MVL
- Contractor Expenses
Advertisers
Contractor Services
CUK News
- Streamline Your Retirement with iSIPP: A Solution for Contractor Pensions Sep 1 09:13
- Making the most of pension lump sums: overview for contractors Sep 1 08:36
- Umbrella company tribunal cases are opening up; are your wages subject to unlawful deductions, too? Aug 31 08:38
- Contractors, relabelling 'labour' as 'services' to appear 'fully contracted out' won't dupe IR35 inspectors Aug 31 08:30
- How often does HMRC check tax returns? Aug 30 08:27
- Work-life balance as an IT contractor: 5 top tips from a tech recruiter Aug 30 08:20
- Autumn Statement 2023 tipped to prioritise mental health, in a boost for UK workplaces Aug 29 08:33
- Final reminder for contractors to respond to the umbrella consultation (closing today) Aug 29 08:09
- Top 5 most in demand cyber security contract roles Aug 25 08:38
- Changes to the right to request flexible working are incoming, but how will contractors be affected? Aug 24 08:25
Comment