End contract - Leave for 1 month - change agency and role but same client

[northernerdownsouth]

I am due to leave my current client on 3rd April. I have a month long holiday planned and when I return to the UK I'll be looking for new work.

A couple of weeks ago I was sent my IR35 determination by my client and current agency which stated that I was Inside IR35. Since I'm leaving anyway I didn't think much of it.

Now my client is asking me if I would be willing to take a new contract from May working with a different team in the same department (I'm a scrum master) via a different agency with different contractual terms and working practices that would put me outside IR35 (according to CEST).

Any views on what the legality / implications might be of doing that?

[northernladuk]

I am due to leave my current client on 3rd April. I have a month long holiday planned and when I return to the UK I'll be looking for new work.

Good luck getting in to the country you were having a holiday with and even better luck getting back in to the country after.

A couple of weeks ago I was sent my IR35 determination by my client and current agency which stated that I was Inside IR35. Since I'm leaving anyway I didn't think much of it.

You should really. The client has admitted you were working inside all along so your past contract is now a target for HMRC. The fact you won't be there means you may drop off HMRC's radar but avoidance of being caught pants down is your only risk mitigation here.

Now my client is asking me if I would be willing to take a new contract from May working with a different team in the same department (I'm a scrum master) via a different agency with different contractual terms and working practices that would put me outside IR35 (according to CEST).

The last bit is your problem. Who says it is according to CEST. Is this outside determination being made by the client and they are willing to issue an SDS and stand by it? Or is it just a conversation with someone that says CEST says you will be outside so you are OK?
If you have the former you should be fine. All the risk is on the client. If it's the latter I'd be wary that will change when it comes to the client signing it and standing by it.

I know most will say get an SDS and you are golden. I'm still wary. They are right by the letter of the law as it will stand but sometimes things don't make clear sense so think we still need to be cautious. So we may need to chat about the specifics if you have an SDS I'll have a pop anyway.

So a lot has changed around the role but essentially you are carrying out the same role. Why was it inside before and outside now? Have they got inside and outside scrum masters on site working differently. That sounds very odd. I'm guessing there is a paperwork exercise to put this one outside but if the client still things the scrum master role is inside because you can't substitute or whatever why is this one different? Something sounds odd here but we will need the details of the engagement and what's changed to really understand it fully.... but again, if you have an SDS then it doesn't really matter.

Any handcuffs around new agency?

In terms of risk then it's fairly high now. You are back at a client after doing and outside gig that they now admit inside. Granted different role but you are there and HMRC will have the clients determination of the old role you did. If they come sniffing it might be a bit uncomfortable.

[northernerdownsouth]

Thanks. Sounds like I should steer well clear.