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You are here: IR35 > FAQ's

IR35: Frequently Asked Questions - Foreign

Each link below will take you to a question on a Foreign topic.

  1. Will Foreign Nationals be caught by the IR35 legislation?

  2. If my Personal Service Company is incorporated or resident abroad will the IR35 rules affect me?

  3. Can I avoid the IR35 legislation by using an offshore Personal Service Company?

  4. If my Personal Service Company is registered in the UK and I supply my services to a client who is non-UK resident (and has no branch or agency in the UK) will I be caught by the Ir35 legislation if the terms of the engagement relate to an employment?

  5. Will the position be any different to FAQ 4 if the client has a branch in the UK but all of the duties of the engagement are performed abroad?

  6. Where work is carried out overseas, will relief be given for any foreign taxes paid on the income from the contract by the company against the tax/NI liability on the IR35 deemed payment? [Added 14/04/00]

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