Providing services into Ireland (EU) - tax implications?

[MattBCL]

I've been offered 10 weeks remote work for a client in Dublin. I'm UK based (Ltd company, VAT registered) and am wondering if there are any tax pitfalls I need to watch out for, and also (specifically) how I handle VAT for work I conduct over there. Anyone any experience of something similar (i.e. delivering services into EU countries post-Brexit).

I've an accountant I can ask, but I'm in an early stage of agreement on this and just want to sound-out whether it's something others have done easily or if it's a tax minefield I'd be better off avoiding. Aside from it being quite a good day rate, I also want to run this contract concurrently with another new contract I'm hopefully starting on, so that I can demonstrate non-exclusivity for IR35 reasons.

[northernladuk]

If you search the forums using the google search method you'll find plenty of information about doing work for an Irish client.
In google type in <keywords> site:forums.contractoruk.com

Mess around with the keywords to find all the threads. Some say ireland, irish or Dublin for example.

Loads of threads. Just using 'irish client' brings a ton of stuff up
https://www.google.com/search?q=iris...hrome&ie=UTF-8

[Lance]

I can demonstrate non-exclusivity for IR35 reasons.

which bit of IR35 requires you to demonstrate non-exclusivity?

[MattBCL]

which bit of IR35 requires you to demonstrate non-exclusivity?

The bit in which I need to prove that I'm able to service multiple contracts concurrently. If I was an employee of a company then they'd have sole rights to my time (I couldn't work for IBM and do work on the side for other clients), but as a Ltd co I can work for as many clients as I want - and that's a key differentiator. As QDOS state in their IR35 literature: "The written contract between the contractor and the end client could be perfect in terms of IR35, demonstrating key areas such as substitution, control, non-exclusivity and mutuality of obligation but this will also need to be proven in practice."

i.e. it's one thing to have it written in your contract, but if you can exercise that right then it becomes much more useful.

[Lance]

The bit in which I need to prove that I'm able to service multiple contracts concurrently. If I was an employee of a company then they'd have sole rights to my time (I couldn't work for IBM and do work on the side for other clients), but as a Ltd co I can work for as many clients as I want - and that's a key differentiator. As QDOS state in their IR35 literature: "The written contract between the contractor and the end client could be perfect in terms of IR35, demonstrating key areas such as substitution, control, non-exclusivity and mutuality of obligation but this will also need to be proven in practice."

i.e. it's one thing to have it written in your contract, but if you can exercise that right then it becomes much more useful.

that's great, but where does non-exclusivity come up in IR35? I'm not sure it does.
There are test cases (that Scottish TV lady for example) so it is valid. I was just wondering your thoughts.

I would not pin my entire IR35 defense on it though. It's just more evidence. So keep that evidence, alongside any other just in case.

[northernladuk]

The bit in which I need to prove that I'm able to service multiple contracts concurrently. If I was an employee of a company then they'd have sole rights to my time (I couldn't work for IBM and do work on the side for other clients), but as a Ltd co I can work for as many clients as I want - and that's a key differentiator. As QDOS state in their IR35 literature: "The written contract between the contractor and the end client could be perfect in terms of IR35, demonstrating key areas such as substitution, control, non-exclusivity and mutuality of obligation but this will also need to be proven in practice."

i.e. it's one thing to have it written in your contract, but if you can exercise that right then it becomes much more useful.

In all the years of IR35 I've never seen non-exclusivity in there with the other three pillars. Very weird. It's not unreasonable for a client to ask for exclusivity for a small supplier or where they are worried about conflicts of interest. It's perfectly valid to ask for it and still be a true supplier client relationship. It's never usually comes up in IR35 discussions so I'd take it as a minor flag at best.

Also we don't know what true non-exclusivity means. Many contractors on here have second gigs but only because they are taking the piss out of their clients being remote. Doing two gigs when neither client knows about the other and would probably can you if they found out is not non-exclusivity. Only takes one client to say I expect him to be available between 9 and 5 and its gone.

Forget non-exclusivity as a defence. Do what you need to as a business and if you've done it properly you'll have your defense. Don't try make it happen just for the evidence.