IR35 and Exemptions
Does IR35 apply to overseas contracts? Explaining the overseas exemptions
The off-payroll rules apply only to contracts where either the client is a UK tax resident or the work is carried out in the UK by the worker. Clients who are located outside of the UK and engage workers through limited companies are not required to consider UK tax legislation.
More detail
The application of off-payroll rules is restricted to contractual agreements in which either the client is a tax resident in the UK, or the work is performed by the worker within the UK. Clients who engage workers through limited companies and are based outside the UK are not subject to UK tax laws.
To obtain further detail and guidance on the overseas rules, please refer to HM Revenue and Customs (HMRC) website.
https://www.gov.uk/guidance/ir35-find-out-if-it-applies#overseas
https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm10025
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