So I haven't seen a specific reliable answer to this conundrum, which I suspect will apply to many contractors, can anyone give an opinion?
Situation:
- I am a UK non resident and not ordinarily resident consultant in the Telecoms field.
- I am working via my own UK PSC.
- I have a contract to supply services to a client via a UK agency.
- The end client is a non UK company. (In Romania)
- The actual work is carried out in another non UK country (Spain)
- No work is carried out in UK.
UK agent view:
- I now fall under IR35 legislation and he is required to deduct tax and nics at source via PAYE before paying my UK PSC.
- Indeed HMRC CEST tool seems to agree with this view.
My view:
- Even if CEST appear to say I fall under legislation, I think it cannot be the case due to:
- worker is not tax resident in UK
- Client is not resident in UK
- No work is carried out in UK
Anyone already come to a conclusion on a similar case ?
Situation:
- I am a UK non resident and not ordinarily resident consultant in the Telecoms field.
- I am working via my own UK PSC.
- I have a contract to supply services to a client via a UK agency.
- The end client is a non UK company. (In Romania)
- The actual work is carried out in another non UK country (Spain)
- No work is carried out in UK.
UK agent view:
- I now fall under IR35 legislation and he is required to deduct tax and nics at source via PAYE before paying my UK PSC.
- Indeed HMRC CEST tool seems to agree with this view.
My view:
- Even if CEST appear to say I fall under legislation, I think it cannot be the case due to:
- worker is not tax resident in UK
- Client is not resident in UK
- No work is carried out in UK
Anyone already come to a conclusion on a similar case ?
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