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  • IR35 - does it apply for non UK tax resident contractor?

    I am a UK national, recently moved to Portugal so I will become tax resident in Portugal. I am employed by a UK umbrella company as a contractor for a UK public sector organisation. The role is within IR35. When I am no longer UK tax resident (since I will become tax resident in Portugal), I am not liable for UK tax. Therefore, it is my intention to register as self employed in Portugal and contract directly with the UK Public Sector organisation (ie not through the umbrella organisation) because then I can organise payment on the taxes due in Portugal. My question is, since the role is normally within IR35, is this permissable for my client (UK public sector organisation) to contract with me directly? ie Am I exempt from IR35 because I am non tax resident. Thank you.