IR35 - Working for USA Company from UK

[KKSAMSON]

Hi All

Thanks for all your help.. I am struggling to find information on IR35 rules about my current situation .. Please could any one help me..

I am working as a contractor for USA software company for their Global client operations in UK. USA Software company is not having existence in UK, Because of this I've signed W-8BEN-E non tax compliance form. I work directly with USA software company and I Invoice my work without VAT . I am receiving payment from USA Bank in dollars into my GB Company account. NO UK company Involved between MY UK company and USA software company.

Because of my current situation am I fall under Inside IR35 or Outside IR35 ?

Thanks & Regards

Sam...

[Manic]

You'll need to double check the legislation once it has passed but I would expect the determination to rest with your own PSC as it does today.

[krytonsheep]

I would speak to someone like QDOS to get an expert opinion. They've done an article on IR35 and overseas end clients IR35: What to do with an overseas client?

However in your case, it sounds like the end client is actually in the UK ( the company that has requested the labour).

HMRC have this on their website

There are anti-avoidance provisions to deal with situations where the agency or third party that would be the liable fee payer is offshore. In such a situation the liability moves to the next person in the contractual chain who is in the UK.

Which means if you're contracting for a UK company it doesn't really matter if you're being paid from overseas, IR35 is still relevant ( otherwise you would start to see overseas agencies popping up).

Whether or not you're inside or outside would depend on a review of your contract / working practices.

[WordIsBond]

Depends on what the US company is providing to the UK company. If it is simply personal services, the UK company must make an IR35 determination. If it is more than that, then probably technically the US company is required to do so, and probably won't bother and can't be forced to.