Exporting IR35

We have a United Kingdom registered company that has entered into a contract with a company in a country outside Europe. The director of the United Kingdom company carries out the work in Europe. The arrangement is of the sort where under the terms and conditions that operate if the work was performed by the director in the United Kingdom for a United Kingdom customer it is likely that IR35 would apply. Does IR35 extend to the arrangement where the customer is not a United Kingdom company? The director is resident and ordinarily resident in the United Kingdom.
(Query T15 751) – Minefield.

Although the new personal services rules are commonly referred to as IR35 there are in fact two different pieces of legislation one dealing with tax and one with National Insurance contributions. In most cases the existence of two sets of rules makes no...