I am an experienced programmer /analyst of 40 years experience. I have several years experience of IT contracting, but have been happily permanently employed for the past 15 years. Recently, a seemingly lucrative contract opportunity has come up for which I am ideally suited. The contract would be with a foreign employer which I could fulfil from home in the UK. Would I be caught be IR35, or would working for a foreign business make it possible to avoid? Any guidance would be much appreciated.
- 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!
IR35 when contracting for foreign business
Collapse
X
-
-
Welcome to the website. It's worth doing a bit of reading, particularly this thread (a sticky post in the "Accounting/Legal" forum):
Be careful if you take Outside IR35 contracts - Contractor UK Bulletin Board
In brief, if the client is fully overseas (no UK branch office) then chapter 8 of ITEPA applies and you're responsible for the SDS. That doesn't mean that you can ignore IR35, because the 3 pillars still apply (MoO, RoS, D&C). -
Originally posted by Redpanda View PostI am an experienced programmer /analyst of 40 years experience. I have several years experience of IT contracting, but have been happily permanently employed for the past 15 years. Recently, a seemingly lucrative contract opportunity has come up for which I am ideally suited. The contract would be with a foreign employer which I could fulfil from home in the UK. Would I be caught be IR35, or would working for a foreign business make it possible to avoid? Any guidance would be much appreciated.
Thanks.Comment
-
If you’re thinking about your foreign client as your employer, you are not off to the best start. There are some guides to the right ——>
If the supply chain is fully overseas, you will be responsible for assessing IR35 status, which means that your contract and working practices should be reviewed by a professional. Your company will be liable. There is no Status Determination Statement in this scenario.
Make sure your PI insurance covers the jurisdiction and governing law in which the contract is written. Again, read the guides to the right because there is a lot you won’t know.Comment
-
Originally posted by jamesbrown View PostThere is no Status Determination Statement in this scenario.
(All my contracts have been public sector post 2017, so I haven't been in this situation yet.)Comment
-
Originally posted by hobnob View Post
That's interesting - does the same apply with the small company exemption? Presumably your company should have some kind of documentation to say "I have reviewed this contract and believe that it's inside/outside"; is there any particular format, or will anything do?
(All my contracts have been public sector post 2017, so I haven't been in this situation yet.)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