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Posted Tue, 13 Sep 2022 11:38:37 GMT by David Jimenez
Does the existence of a permanent establishment in the UK automatically mean that the non-resident engager has a UK connection? Or, conversely, for the UK permanent establishment to qualify as a UK connection is it required that the contractor provides services in favour of such permanent establishment?
Posted Wed, 21 Sep 2022 16:18:13 GMT by HMRC Admin 20
Hi David Jimenez,

Please contact the IR35 helpline on 0300 123 2326 so we can pass this question to relevent team to contact you directly.

Thank you.

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