Immanuel K

I'm currently a permanent employee working for the UK branch of a US company. I'm considering relocating abroad (to Nigeria) for up to 12 months, but wish to continue working for my employer as an independent contractor, either for their UK or US branch. During this period, I will not be resident in the UK and they would be my sole client – maintaining our employee-employer relationship. The nature of my work would still be the same. Given this scenario, would IR35 rules apply here? I believe they wouldn't since I won't be a UK resident or physically working here. However we've received conflicting advice, so I'd like to get some concrete information to ensure everything is above board. Thanks in advance for your help!