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My primary distributions were made in May 2021 so in theory TAAR would apply. However, with everything I've been through I think I've got a case for TAAR not applying due to what is known as "Condition D - Intent". The intent was not to gain a tax advantage but to go perm. When that didn't work out I retired for over a year.
From their own website: "HMRC can only displace this self-assessment where the individual’s decision is not reasonable."
I hate it when it's not black and white.
you could *cough* work now, and invoice after May *cough*. Just make sure there is no evidence of 'trading' prior to May.
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