Anyone who provides personal services through an intermediary is potentially within the scope of IR35, including foreign nationals1.
Foreign intermediaries may also be within the scope of IR35. Where the worker is resident in the UK, the services are provided in the UK and either the client or the employer carries on business in the UK, the intermediary is treated as having a place of business in the UK, whether or not he actually
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Web page updated on 17 Mar 2025 14:19