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Previously on "Relocating abroad and moving into contracting, what about IR35?"
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OP needs to study RDR3 very carefully. Likely the first year abroad he/she would qualify for split year treatment regarding UK tax. Needless to say, it can be complex and scrupulous record keeping is vital. I did split year treatment for year of departure and year of return, no issue.
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Be aware that this arrangement might work for your ex employer but once that contract is done it's unlikely you'll be able to get any further UK contract work as agents won't deal with a non UK entity.
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Originally posted by jamesbrown View PostIt isn't where the company is registered that matters, it's where you're doing the work. But if you are a non-UK tax resident and working overseas, such that you are not chargeable to UK tax or NICs, then IR35 cannot apply because IR35 is part of UK tax legislation and applies only when there is a charge to UK tax or NICs.
That said, two caveats. First, it is harder to become non-UK resident than you might think (see the Statutory Residence Test). Second, you will find that many overseas jurisdictions have similar or more stringent rules than IR35 for disguised employment and working for a former employer is going to be up there in any jurisdiction with strict deeming criteria.
Speak to Sue B.
I moving to Poland and I am sure that they have similar tax rule to IR35 however I am not sure if employment abroad would count as previous employer, I guess I need to check it with local accountants.
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Thank you!
Guferos - Happy to have a chat if you need a sounding board, feel free to send me a DM to arrange.
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It isn't where the company is registered that matters, it's where you're doing the work. But if you are a non-UK tax resident and working overseas, such that you are not chargeable to UK tax or NICs, then IR35 cannot apply because IR35 is part of UK tax legislation and applies only when there is a charge to UK tax or NICs.
That said, two caveats. First, it is harder to become non-UK resident than you might think (see the Statutory Residence Test). Second, you will find that many overseas jurisdictions have similar or more stringent rules than IR35 for disguised employment and working for a former employer is going to be up there in any jurisdiction with strict deeming criteria.
Speak to Sue B.
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Dunno but do these two threads cover your situation at all?
https://forums.contractoruk.com/acco...u-country.html
https://forums.contractoruk.com/acco...-and-ir35.html
There are other similar questions. If you go to google and type in <keywords> site:forums.contractoruk.com I am sure you will find the same question asked. Play around with the keywords. EU based UK client or EU contractor UK client or something like that.
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Relocating abroad and moving into contracting, what about IR35?
Hi,
I have been working as a software developer for my current employer since 2014. In June this year I will be permanently relocating to the EU where I want to register an LTD equivalent company and continue working for my employer as contractor. My organisation through which I provide services to my current employer will be based wholly overseas and I will become resident of the EU country I am moving to. Could I land under the IR35 or I am safe due to company being registered outside the UK?Tags: None
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