Contracting - Working from home in UK for EU client (Big 4)

[Marco84]

Hi All,

I'm new to contracting so hoping to cover all bases before I formally accept my current offer.

I've an offer from an ROI consulting company to provide contracting services (Banking). I would be paid a daily rate in EUR and will be working from home in the UK with no travel to ROI required. The client is an ROI registered company and have confirmed that they will not be treating the contract as inside IR35 as a result. I will be billing them using a UK Ltd company.

Given the recent guidance on IR35 determination, is it wise for me to assume that the contract will not be caught by IR35 and will also not be subject to ROI Income tax due to the working from UK scenario (<30 days rule)?

I don't want to rely solely on the advice of the client as they may not be fully aware of the complexities of UK Tax law.

Thanks

[northernladuk]

I would be very surprised if that bank doesn't have a UK arm so IR35 will apply.

https://uk.markel.com/about-us/news-...nt-is-overseas

If, however, the end-client based overseas has a UK connection, such as a branch or office, it will still be the responsibility of the end client to determine status and issue a status determination statement. The overseas client will therefore be liable for the tax and NICs if it fails to meet its responsibilities under new rules and HMRC will collect this debt through the UK connection.

Plenty of other threads about working for ROI clients. Here is teh google search for Ireland which is a bit of scattergun search. Mess with the keywords to get more focussed threads

https://www.google.com/search?q=irel...t=gws-wiz-serp