Construction job in uk

[Keant1591]

Im a director of a construction company that has just been offered some work in uk for a few months.

Can we put this work through our Irish company. We won't be supplying any materials. Do we have to register for paye in uk.

 

[cremeegg]

An Irish company can certainly carry out a contract in the UK. There is no need to register a UK company.

If the people carrying out the work are existing employees of the Irish company on secondment to the UK with PAYE etc paid through the Irish payroll then on a short term basis you can continue with this arrangement. It would be different if you take on workers in the UK then your Irish company would have to register as an employer in the UK.

VAT is a whole other ball of wax.

Perhaps most importantly you also have to worry about UK Relevant Contracts Tax. Your client will most likely deduct RCT from the payments, it will be up to you to reclaim this. I suggest a call to UK Revenue.

 

[Keant1591]

Would you not just get vat number from main contractor and then charge vat at 0%

Would we need to register for rct in uk.

 

[cremeegg]

Would you not just get vat number from main contractor and then charge vat at 0%

Would we need to register for rct in uk.

The RCT will largely be out of your hands. The main contractor will deduct it and pay it over to the Inland Revenue you will then have to reclaim it.

The IR won't repay it until they are satisfied that VAT and PAYE are in order. As you are only in the UK for a few months they will have no long term hold over you, so they won't release the RCT until every box is ticked.

As for the VAT there is a suspicion that a foreign contractor who doesn't have to charge VAT is operating at a competitive advantage over a UK contractor who does, so these arrangements can be very closely scrutinised. Having said that if it is a well established practice for your main contractor their VAT office may be happy with it.