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International aspects of off-payroll working
02 November 2022 Julia Ascott, Employment Taxes Specialist
For those of you who may not have come across this document before, the ICAEW have produced this tax guide (agreed with HMRC) to cover overseas issues in the off-payroll working rules (i.e. for individuals providing their services through an intermediary, typically their own personal service company).
The guide sets out six specific scenarios and what the requirements are under UK domestic legislation. The six scenarios are sure to align with the H E sector and include:
UK resident client engages contractor’s PSC. Contractor and the contractor’s PSC are resident in Germany. No duties are performed in the UK.
UK resident client engages contractor’s PSC. Contractor and contractor’s PSC are resident in Germany and not UK resident under the UK’s domestic legislation. The contractor is expected to perform 25% of the work in the UK.
UK resident client engages contractor’s PSC. Contractor is UK resident but non-UK domiciled and contractor’s PSC is UK resident. Contractor performs 75% of the work in the UK.
German resident client engages contractor’s PSC. Contractor and PSC are resident in UK. All duties are performed in UK
As for Scenario 4 (German resident client engages contractor’s PSC, and contractor and PSC are resident in UK) save that 75% of the duties are performed in the UK.
German resident client engages contractor’s PSC via an agency. Agency, contractor and contractor’s PSC are resident in UK. All duties are performed in UK.
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02 November 2022 
Julia Ascott, Employment Taxes Specialist
