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IR35 Rules When Working For An Overseas Client

HMRC recently clarified the IR35 rules as the relate to companies whose client is a wholly overseas business.

A wholly overseas business is one which  has no UK connection immediate prior to the start of the tax year.

Where a subcontractor works for a wholly overseas business , the old IR35 rules apply . Consequently the director(s) of the personal service company have the responsibility of assessing whether the IR35 rules apply and not the wholly overseas client.