During the review concerns were raised about how the rules will apply where the client is overseas. The Government has listened to those concerns and will amend the legislation to exclude wholly overseas organisations with no UK presence from having to consider the off-payroll working rules. This means the existing rules for engagements outside the public sector will continue to apply to engagements where the client is wholly overseas, and the individual's limited company will continue to determine the status of the individual.
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Government review is on website
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To save others like me who have been looking for clarify on overseas supply chains with no UK presence - the legislation has been updated so that things continue as they currently are.
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Government review is on website
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