Can I operate outside of IR35?

[Lockhouse]

I ceased trading Jan 2021 outside IR35 after 30 years contracting and did an MVL that's not been formally signed off by HMRC yet but all distributions were been made months ago. Claiming ER for 2021-22 for the outstanding amount.

March 2021 went perm, lasted three months and rather than retire, from June - November was unpaid then "left".

"Officially" retired in Nov 2021.

I've been offered a cast-iron outside IR35 3 day a week consultancy role.

TAAR would seem to apply but I genuinely wasn't planning to go back to work.

Worth the risk or not?

TIA

[jamesbrown]

Not worth the risk. Were you close to two years after the last distribution, having had a permie position or retired, it might be worth the risk, but I would definitely not risk a (presumably large) capital distribution being reclassified as a dividend distribution for a part-time consultancy gig that is well within the two year period. Put it through an umbrella.

[jamesbrown]

(And salary sacrifice as much as you can into your pension)