Hi,
Does IR35 apply If the contractor is not resident, ordinarily resident or domiciled in the United Kingdom?
At the IR website it says "If you are resident and ordinarily resident in the UK for tax purposes, then the deemed payment will be taxable in the UK, regardless of where the duties are carried out. If you are resident but not ordinarily resident you are taxable in the UK on all emoluments (deemed payments) arising from duties performed in the UK and on remittances to the UK of payments arising in respect of overseas duties."
www.inlandrevenue.gov.uk/...ign_q4.htm
But it does not say what happens if you are not resident at all (you can remain in England for less than 183 days and not become resident).
Can anyone point me to a definitive answer to this. I have looked at various accounting/legal sites and they offer conflicting opinions.
Hugebrain.
Does IR35 apply If the contractor is not resident, ordinarily resident or domiciled in the United Kingdom?
At the IR website it says "If you are resident and ordinarily resident in the UK for tax purposes, then the deemed payment will be taxable in the UK, regardless of where the duties are carried out. If you are resident but not ordinarily resident you are taxable in the UK on all emoluments (deemed payments) arising from duties performed in the UK and on remittances to the UK of payments arising in respect of overseas duties."
www.inlandrevenue.gov.uk/...ign_q4.htm
But it does not say what happens if you are not resident at all (you can remain in England for less than 183 days and not become resident).
Can anyone point me to a definitive answer to this. I have looked at various accounting/legal sites and they offer conflicting opinions.
Hugebrain.
Comment