IR35 and remote working

[eek]

It depends what the professional review of your contract and working practices says. If it says that your contract is inside, then you'll need to operate a deemed payment. If it doesn't, then it's business as usual.

If it the contract is inside use an Umbrella - deemed payments don't mention pensions at all

[jamesbrown]

If it the contract is inside use an Umbrella - deemed payments don't mention pensions at all

https://www.gov.uk/guidance/how-to-c...oyment-payment

Yes, OP could use an umbrella - would certainly cut a lot of the hassle. They won't get the 5% expenses allowance, though.

[eek]

https://www.gov.uk/guidance/how-to-c...oyment-payment

Yes, OP could use an umbrella - would certainly cut a lot of the hassle. They won't get the 5% expenses allowance, though.

Where has that document appeared from it’s dated 2017 and seems awfully out of date

[jamesbrown]

Where has that document appeared from it’s dated 2017 and seems awfully out of date

What has changed about deemed employment payments when operated by the worker's intermediary (this is not a rhetorical question)? Nothing that I recall. It's all in section 54 of Chapter 8 of Part 2 of the ITEPA.

https://www.legislation.gov.uk/ukpga...rt/2/chapter/8

[Whitelime]

Thanks for the help and advice everyone.

The next steps are very clear (and in a matter of a few hours you've probably saved me a month of back-and-forth with my accountant!)

Much appreciated, Whitelime.

[NotAllThere]

If the contract is one of employment, then my understanding is that you have to treat it as an IR35 contract and account for ernic, if the contract is with a non-UK based company with no presence in the UK.

Nope it will depend on the size of the UK branch and whether the branch is very small or meets the large/ medium company criteria

There you go. I've edited the post to make the point clearer.