Company in Liquidation, but going back to contracting...

[zippy.mini]

IMHO the tricky thing would be convincing HMRC (if they challenged it in the first place...which in itself is fairly unlikely) that the liquidation then immediate restart was not done for tax avoidance reasons.

I know you've stated you'd planned not to contract for quite a while, and that plan changed. Have you got any kind of evidence to back that up? (NB to stress I'm not accusing you of lying...but you can imagine HMRC hear it all the time "Oh no, the fact it lead to me paying far less tax didn't cross my mind orrificer...")

The only proof I have is that I have been out of contract for 3 months and have not actively been seeking a new one. This contract found me, not the other way around.

[zippy.mini]

Out of interest, who did you use for the liquidation, and how much did they charge?

I am using a local company. Their charges are less than the company my accountant was going to suggest I use, but more than MVL online My accountant had no problems using whoever I wanted to use.