IR35 and non-UK residents

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Lance replied

4 February 2020, 18:44
Originally posted by clearasmud View Post

Hello, newbie here

I've searched through this Forum but can't quite find the answer to my specific situation.

I don't live in the UK and not a UK tax resident. I am registered as the equivalent of self-employed in my country of residence & tax residence.

I've been approached about an interim role with a public sector organisation in the UK, which would be delivered at their premises in the UK. They have deemed it within IR35, and indicated they would be paying me directly.

My understanding was that as overseas contractors don't fall within IR35, they should use an 'NT' code and not deduct NI & tax at source. Is this correct? I'll be paying tax and social charges in the country where I live and am tax resident.

Thanks in advance.

You may well be right about the NT tax code. But you will need to get that code from HMRC and prove it to the fee payer.
The fee payer can only apply the tax based on the tax code so that should sort it.
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clearasmud started a topic IR35 and non-UK residents

4 February 2020, 17:46
IR35 and non-UK residents

Hello, newbie here

I've searched through this Forum but can't quite find the answer to my specific situation.

I don't live in the UK and not a UK tax resident. I am registered as the equivalent of self-employed in my country of residence & tax residence.

I've been approached about an interim role with a public sector organisation in the UK, which would be delivered at their premises in the UK. They have deemed it within IR35, and indicated they would be paying me directly.

My understanding was that as overseas contractors don't fall within IR35, they should use an 'NT' code and not deduct NI & tax at source. Is this correct? I'll be paying tax and social charges in the country where I live and am tax resident.

Thanks in advance.
Tags: foreign, ir35