Q: I’m a UK resident, with a UK Limited company. My clients are exclusively in the US and overseas.
Do IR35 rules apply, or only if the client is based in the UK?
A: As both you & your limited company are UK resident, then the IR35 rules will still need to be considered even though your clients are based overseas. It would be prudent therefore not only to have your contract(s) reviewed but also to complete a Statement of Working Practices or Confirmation of Arrangements in conjunction with each end client, as in the event of an IR35 enquiry it can prove difficult to extricate evidence about your working practices from end client representatives resident overseas.