Inside IR35 and PAYE

[Mordac]

Anyway, here's the lowdown of the positions and from what I've learned in a day about IR35.

Company I used to work for needs me back to do some work for them. They supply me a 1 month rolling notice period and want me to work out of their office every day and they supply the laptop and phone etc. I'm not doing anything their other employees could'nt do, it's just that they're tulip and they need something actually finishing for once.

You're in a strong position to influence your terms here, if they need you that badly. As Mal says, if you were contracted to deliver a piece of work, rather than sit at a desk for a month waiting for them to tell you what to do, you'd be potentially moving yourself outside IR35. One of the things you'll hear a lot on here is that IR35 is a voluntary tax, which seems a bit far-fetched at first, but with a little imagination you really can stop ticking that box and handing over those extra thousands a year. It really is voluntary, you just need to operate in the right way to avoid being caught by it.