IR35 for Contractors coming to the UK from overseas
Dave Chaplin from Contractor Calculator wrote an interesting article on IR35 for contractors coming from overseas.
Dave said "Contractors, understandably, do not like IR35. It came into effect in 1999 and is generally recognised by the contracting sector and its industry body, the Professional Contractors Group, as unfair."
It seemed a little strange in some ways as it may give some people the impression that IR35 does not apply if you come from overseas and work in the UK through a Limited company as a contractor, but of course it does.
The article is yet another good primer for anyone wanting to know about IR35 and clearly explains about the three tests for employment:-
- Personal Service
- Control
- Mutuality Of Obligation
We have some useful videos on our IR35 Knowledgebase articles which you will find here.