I think this is trickier than it first looks.
First, your PSC is based in the UK. Second, I see this:
What does that mean? Do you pass the Statutory Residence Test (RDR3)? It is now comparatively (to pre-2013) easy to attain UK tax residency and comparatively hard to lose it.
Why do you have a UK PSC? That suggests some sort of attachment to the UK that might not play well with RDR3.
Finally, the test for NICs is (SSCBA 1992 s.2(1)(a)):
IR35 is a company tax, not a personal tax, but I take this to mean that the worker needs to be a person employed in GB and that the client being based in GB is not sufficient.
However, this is one where you can't really rely on a forum like this. We're well-meaning, but not tax experts and especially not at the interface of multiple pieces of legislation like this.
Perhaps a more pertinent question is whether your supply chain is willing to budge. To me, it sounds as though it isn't.
You could try Sue @ IPaye who is one of our resident experts and posts here fairly regularly (no connection, but that would be paid advice unless she is feeling generous ).
First, your PSC is based in the UK. Second, I see this:
majority of the time from the Netherlands.
Why do you have a UK PSC? That suggests some sort of attachment to the UK that might not play well with RDR3.
Finally, the test for NICs is (SSCBA 1992 s.2(1)(a)):
a person who is gainfully employed in Great Britain either under a contract of service, or in a office (including elective office) with general earnings
However, this is one where you can't really rely on a forum like this. We're well-meaning, but not tax experts and especially not at the interface of multiple pieces of legislation like this.
Perhaps a more pertinent question is whether your supply chain is willing to budge. To me, it sounds as though it isn't.
You could try Sue @ IPaye who is one of our resident experts and posts here fairly regularly (no connection, but that would be paid advice unless she is feeling generous ).
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