Hi We have an employee who has resigned to go and work in Vietnam as a teacher. They have offered to still work for us on a freelance basis as and when. They have a useful skill set. However if we terminate them as an employee and bring them back on a self employed consultancy basis what are the implications? Trying to find out the work but think IR35 would still apply as they are still a UK resident? Also we need to be clear on employment status as if they are working from another country would we need to consider if the employment laws from that country need to apply? Any help appreciated