Doing ad-hoc piecemeal work for previous employer

[cheeseHedgehog]

Hey all. A question on doing previous work for an employer. I previously worked as a permanent consultant for various IT companies, doing work for their customers. I've since moved on, and now contract elsewhere.

My previous employer approached me to work with them on a couple of projects with their customers. The work was 10-15 days worth of Professional Service in nature, and was for a couple of their customers. They want me to quote them, separately, for each project as a stand-alone bit of work.

There's no employment contract here. They're buying a few days from my company to do this work, which is a clearly defined bit of work with a beginning and an end and a deliverable. The quote doesn't commit that it's going to be me, and instead defines a "suitably qualified individual". I've tried as hard as possible to make it clear that this isn't an employment contract with me.

In the opinions of the masses (for what those are worth!) does this come under IR35? I'm bricking it now, worrying that it's left me exposed to investigation.

[jamesbrown]

It's unlikely to be caught based on the limited information provided, although the normal rules apply (get your contract reviewed, and ensure your working practices are aligned). However, status aside, if this is ad-hoc work (with well-defined deliverables), you're talking about a limited benefit/cost in terms of any investigation. Contracting for a previous employer is important only insofar as it undermines the usual tests, as set out in case law; there are no binary tests of status w/r to IR35.

[VectraMan]

If it's fixed price, rather than per hour/per day, then you're pretty much safe.

[Louisa@InTouch]

From what you have said, if this was only for 10-15 days, this is a very small contract for services.

As long as this is clearly between your company and the end client, with you passing on one of the main factors, this will point you away from employment.

There is always an increased risk with contracts being with previous employers. You have mentioned the quote defines 'suitably qualified individual', as long as you had the right to send a replacement contractor, this alone would show a lack of personal service therefore not an employee.

And in which case, I wouldn't worry so much

[cheeseHedgehog]

Thanks for the replies. I am the epitome of paranoid on this front HMRC is not the most of enjoyable organisations to get on the wrong side of, and with the constant press at the moment with regards to contractors etc. it's a worrying time to be self-employed I feel!

[northernladuk]

In this situation I would say them being your ex-employer means nothing. Ex-Employers are only and IR35 risk as it is envisaged you are back doing the same work under a different pay regime which means you avoid tax. They are looking at you as a disguised employee.

Offering small pieces of work with different clients on a fixed price T&M couldn't be further from disguised employment and does in fact show you are acting like a business.

Forget IR35 and fill your boots.

I am assuming you have been away long enough for any handcuffs about returning have expired if they existed.

I am assuming they don't have a PSL so you will be able to do this? If they do have a PSL and they are going to by pass it have a word in their lughole about getting on the PSL if possible. Could be lucrative if you can engage as a sole supplier!!!!

And it already looks like they have it covered but make sure they engage your company, not you.

[ceebeepps]

I've both hired and been hired by on this basis with Professional Services Consultancies. Terms are with the limited company and subject to availability. Its been fine. Pretty lucrative for a contractor if you are in demand. I actually employed a guy who quadrupled his income by switching. Its not good internally for morale of perm staff and ex colleagues though, so don't expect it to last long, but then its the nature of contracting; temp supply and demand.