IR35 affect if you live and work outside of UK (Ireland)

[jf2010]

In the case it is a UK client, with an Irish citizen working and living in Ireland. Are there still tax implications?

[Lance]

In the case it is a UK client, with an Irish citizen working and living in Ireland. Are there still tax implications?

How are you getting paid?
Umbrella, LTD, etc.?

[jamesbrown]

If you are a non-UK tax resident and performing all work outside the UK, then there is no liability to UK tax and hence no liability to IR35, which is an anti-avoidance measure on UK taxable income. In short, no, providing you deliver all services outside the UK.

As to whether the UK client will have a clue about what to do and whether they will accept the above (even if factually correct), that's another matter.

[NowPermOutsideUK]

What I am sure he is asking is can he work outside the uk and shield his income by using a Ltd based in the uk and be subjected to U.K. income tax rules. His concern is whether ir35 applies if he is working remotely outside the uk

my personal view is that ir35 applies as if the job was done from your home in the uk

[jamesbrown]

What I am sure he is asking is can he work outside the uk and shield his income by using a Ltd based in the uk and be subjected to U.K. income tax rules. His concern is whether ir35 applies if he is working remotely outside the uk

my personal view is that ir35 applies as if the job was done from your home in the uk

You really shouldn't comment on things in the professional forums about which you have no clue, especially since they're also based on speculation about the OP.

There is no relevant "personal view", it's a question about UK tax legislation, primarily, and what the UK client knows about it or is willing to accept, secondarily.

Income is taxed where the work is done and worldwide income is taxed where the taxpayer is resident (that is the general rule, with some notable exceptions, such as the US, which taxes on the basis of citizenship). There is no possibility of lawfully "shielding income" from the Irish tax authorities as an Irish taxpayer and that is completely orthogonal to UK taxes and IR35 anyway.

The main question for the OP is whether they are really performing 100% of the work outside the UK and whether the client sees it like that too.

( You also assume the OP is a "he", which probably reveals something about you. )

[BR14]

You really shouldn't comment on things in the professional forums

ftfy

[northernladuk]

my personal view is that ir35 applies as if the job was done from your home in the uk

Based on a good knowledge of the legislation or just sheer guesswork? Not sure why a personal view is needed when it's in black and white in a legislation.

[Lance]

Income is taxed where the work is done and worldwide income is taxed where the taxpayer is resident (that is the general rule, with some notable exceptions, such as the US, which taxes on the basis of citizenship). There is no possibility of lawfully "shielding income" from the Irish tax authorities as an Irish taxpayer and that is completely orthogonal to UK taxes and IR35 anyway.

The main question for the OP is whether they are really performing 100% of the work outside the UK and whether the client sees it like that too.

If a UK LTD company is being used that could potentially be investigated for IR35, and it would be for the OP to prove that he is genuinely not UK tax resident so that IR35 cannot be applied. So IMO IR35 does have an impact, just not one where the IR35 taxations rules would apply.
If I was working like this I would still have tax investigation cover but not necessarily IR35 cover like QDOS offer (TLC35).

[NowPermOutsideUK]

My point is this. Ir35 is separate from uk tax residency

you could be working outside of the uk but under the control and direction of client and therefore the Ltd you use subject to ir35

[jamesbrown]

My point is this. Ir35 is separate from uk tax residency

you could be working outside of the uk but under the control and direction of client and therefore the Ltd you use subject to ir35

Utterly false. Complete pap. Go back to General. IR35 does not create any new liability to tax. Unless the person doing to the work is liable to UK tax, IR35 doesn't apply, because IR35 is a UK tax liability. The whole point of IR35 is that it looks through all intermediaries and creates a hypothetical contract between the client and the worker. That is very, very rudimentary.