IR35 and the non UK national

[too_many_details]

Hi,

so I am a British (Tax) resident working through my (UK) limited Company for a financial services client directly (no agency involved). The contract I signed was checked for whether its IR35 proof and it was deemed likely to be outside IR35.

I understand this does not mean anything once April 2020 approaches.

Now my colleague at the same client, is a Portugese national, working through his (UK) Limited company and got the contract via an agent (who gets his cut).

This Portugese national is leaving the UK in Decemebr and will become remote and continue working as before. Is this person exempt from IR35 because he is not a British citizen?

Thanks

[cojak]

Hi,

so I am a British (Tax) resident working through my (UK) limited Company for a financial services client directly (no agency involved). The contract I signed was checked for whether its IR35 proof and it was deemed likely to be outside IR35.

I understand this does not mean anything once April 2020 approaches.

Now my colleague at the same client, is a Portugese national, working through his (UK) Limited company and got the contract via an agent (who gets his cut).

This Portugese national is leaving the UK in Decemebr and will become remote and continue working as before. Is this person exempt from IR35 because he is not a British citizen?

Thanks

No. The UK company still has to follow the regulations regarding contractors. Nationality as nothing to do with it.

[PCTNN]

Not sure how his nationality matters.

If he works for a UK client using his UK Ltd, his Ltd will be subject to UK law regardless of nationality and/or where he's physically based.

Or am I wrong?

[cojak]

Not sure how his nationality matters.

If he works for a UK client using his UK Ltd, his Ltd will be subject to UK law regardless of nationality and/or where he's physically based.

Or am I wrong?

You're right about nationality, wrong about the contractor's Ltd. It is the client who has to decide, the contractor Ltd is irrelevant if his contract is deemed inside IR35.

[northernladuk]

You're right about nationality, wrong about the contractor's Ltd. It is the client who has to decide, the contractor Ltd is irrelevant if his contract is deemed inside IR35.

Just to be a pedant but wouldn't it be the role that is deemed inside.

[cojak]

Just to be a pedant but wouldn't it be the role that is deemed inside.

Yes, you're right - and this is only from any future change to contract or April 2020, whichever is shorter.