I am non-UK resident, and my non-UK company is to provide consultancy services to a UK company that I own (and to other third party companies outside of the UK, if that is at all relevant). Does this work fall within IR35?

Arthur Weller replies:
If you look at www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm3220, you can see that if you are non-UK resident, and the location in which the duties of the contract are carried out is outside the UK, then the services that you provide are not subject to the IR35 legislation. The rules on the payments are dependent not on the residence status of the client or the intermediary, but on the residence status of the worker and the location in which the duties of the contract are carried out.