Non_UK Resident in an inside IR35 posiiton

[itnewera]

I am as a person a non-UK tax resident (I am EU resident and be personally taxed there).
I have a Frontier Worker status to work in UK.
I am also shareholder and director of a LTD PSC in London.
I want to ask this as up to now it did not happen to come across:
If a contract position is deemed inside IR35 and the work status Hybrid (some days onsite in the UK and some days remote but never exceed 183 days residence in the UK per year), then:
1) Can I keep invoicing through my PSC and the position for me is the same as if it was outside IR35?
2) Do I need to provide any specific expert advice to the recruitment agency so as to properly handle this case?

[cojak]

I am not a tax expert, but an inside IR35 contract poses bigger problems for you than an outside IR35 one. Clients have moved to inside IR35 to avoid tax complications. I would expect you presenting the agent with expert tax advice would lead them to cancel your contract and go with someone else, likely a UK tax resident.

Sorry, but that’s what I would do if I were them.

[northernladuk]

1) Can I keep invoicing through my PSC and the position for me is the same as if it was outside IR35?

It's possible but very unlikely. Do a search for deemed payments. Problem with this model is someone further up the chain, probably the agent, is on the hook if you don't pay tax properly in the UK so it's a risk they will not take. Occassionally you will find a gig where the agent/client will pay inside gross to a LTD but not very common. I would expect you being in the EU will be an extra risk they won't be willing to take.
So Yes but No.

2) Do I need to provide any specific expert advice to the recruitment agency so as to properly handle this case?

You don't really need to provide any advice but could have something ready. It's unlikely they will listen. You need to explain the situation to them and then let them go away and do their diligence. They will have a risk profile based on what they are willing to do and then come back to you with an answer. Agents tend to go for the easiest route then can and don't like complexity as it costs them money and time, for example, legal fees to check a situation they've not come up against or contract changes. Why do this when they can just move on to the next person who isn't complex.
So yes, send any accompanying text they can consider that might make your case simpler and get you past the first drone you talk to but they'll go check their own legal people for an answer.

And I have to agree with Cojak. If I had 200 CV's on my desk, which appears to the be case nowadays, I'd be passing on a complex situation like this.

[jamesbrown]

IR35 is a tax charge and tax charges do not apply if there is no charge to tax, as would be the case if you were non-UK resident.

https://www.gov.uk/hmrc-internal-man...manual/esm8305

However, if you are physically performing work in the UK that is not incidental to the overall work you perform overseas for the UK client, then you could be chargeable to UK tax.

Also, even if you are non-UK resident and performing the work fully overseas, the facts and the reality on the ground, as understood and implemented by the supply chain above you, are two completely different things and I would anticipate that the agent wouldn't touch you with a very long pole, especially in the current market.

Separately, there may be similar (typically more draconian) rules to IR35 in your country of residence.