IR35 with overseas client, clarification of 5% expenses allowance

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jamesbrown replied

9 October 2020, 15:40
Yes, same as the small company scenario because you will be responsible for administering it (that's what the 5% represents).
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Winger300 started a topic IR35 with overseas client, clarification of 5% expenses allowance

9 October 2020, 15:13
IR35 with overseas client, clarification of 5% expenses allowance

Now the iR35 guidance is clear that IR35 rules are unchanged if the supply chain is fully overseas.

So the PSC should continune to make it's own status determination with regards to IR35.

The guidance also states that PSCs working for small clients can still benefit from the 5% expenses allowance.

Is the same true for overseas clients?
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