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Oz film wizard

01 June 2006
Issue: 4060 / Categories: Forum & Feedback , IR35
A client who is an Australian citizen and director of his own film production company in Queensland, Australia recently arrived in this country to attend the funeral of his father. Whilst here, he has taken an advisory film producer role with a UK-based company on a short-term basis for two weeks. He is returning to Australia, but may then return to the UK within a month to manage the project to its conclusion as director. This would then account for about six months' work in the UK before he returns to Australia.

If the project is successful he may be asked to manage other film production projects here in the future but initially the engagement will be for a one-off project.
I do not know whether he would be best to act on a consultancy basis invoicing the UK production company from Australia for his services or whether he should be classed as an employee of the UK company which would then apply PAYE and NICs.
The UK production company is at a loss as to what is acceptable to HMRC regarding treating my client as an employee if at all. I consider that it would be best for him to invoice the UK company from his own company in Queensland thereby avoiding the need for PAYE and NICs deductions. The client's film company does not have an established office anywhere other than Queensland Australia.
What...

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