Nitpick, but I don't think this is necessarily correct - if the end client has _no_ UK presence, then the "old rules" apply for IR35, i.e. the contractor is responsible for determining their own status.
If the end client has some UK presence (a branch, etc), then yes the "new rules" apply and the end client is responsible for determination.
Comments
Nitpick, but I don't think this is necessarily correct - if the end client has _no_ UK presence, then the "old rules" apply for IR35, i.e. the contractor is responsible for determining their own status.
If the end client has some UK presence (a branch, etc), then yes the "new rules" apply and the end client is responsible for determination.