Contractor ltd -> UK agency -> French consultancy (end client) -> doing work for UK

[mookiemoo]

My guess is ir35 does not apply as the end client is French.

They are the fee payer and they are named in the contract.

I’m trying to work out if in wed to have the discussion or not.

many thoughts appreciated.

[DeludedKitten]

If the agency is overseas then for the purposes of the draft legislation affecting IR35 in the private sector, the agency becomes liable for the determination and for deducting the correct taxes.

If the agency is also overseas, then your company would become liable for the determination and deduction (as it is now).

[mookiemoo]

Agency is UK.

[DeludedKitten]

Agency is UK.

Then they need to make the determination and ensure that they deduct the right level of tax.

The draft legislation says "the liability moves to the next person in the contractual chain who is in the UK".