Newbie with offsite overseas contract concerns

[Crite]

Hi all,

I have searched for this, but only found a similar question with no answers.

I am current employed (perm), and will be leaving the job shortly (and returning to the UK after 2 years in Germany). There I will be taking up essentially the same job, for the same company, but based in the UK (where the company currently has no office), as a consultant, via a contract with the US head office. I obviously do not expect to avoid IR35 for this. My questions / concerns come from the fact I will be working from home, based in the UK.

Are there any additional tax implications as a result of the US contract?

Is there any room within IR35 for deductible operating costs (i.e. office space / equipment for conducting the work, etc... as none will be provided)?

Am I being overly cautious by assuming IR35 applies as, although this is the same job, there are a number of other complications which mean I am not simply pretending not to be a perm? As a perm, I'd expect an office, equipment (PC + certain SW), etc... which simply are not provided in this approach.

Thanks for any insight you can give, and sorry if this has been asked and answered before, I honestly could not find it using the search (may have been searching for the wrong thing).

Crite

[sage@reillymcmordie]

offsite overseas contract concerns

Hi

New to the forum but not to the subject matter -

-additional tax implications as a result of the US contract - no.

(the US company should set up a PAYE scheme in the UK. normal PAYE rules apply)

- deductible operating costs - yes.
(usual PAYE legislation applies for claims for expenses when working from home.)

-re. IR35 - normal IR35 interpretation applies - degree of supervision/financial risk/substitutes etc

hope this helps