IT Contractor help

[LisaContractorUmbrella]

I vaguely remember someone posting a HMRC link somewhere that suggested a change of employer (not client) does reset the clock... Will have a google later and see if I can track it down.

I vaguely remember it too but I also vaguely remember the point being argued - be interested if you find it - had a quick look but no luck

[malvolio]

I vaguely remember it too but I also vaguely remember the point being argued - be interested if you find it - had a quick look but no luck

Don't recall that one, nor do I follow the concept. We're talking about taxation on personal income here; where that income comes from is irrelevant.

The only way it would work is if your new employer - note, not client - gave you a new permanent location some distance from your current place of work. I can't see that applying to contractors, or umbrella employees for that matter.

[AMH]

Don't recall that one, nor do I follow the concept. We're talking about taxation on personal income here; where that income comes from is irrelevant.

The only way it would work is if your new employer - note, not client - gave you a new permanent location some distance from your current place of work. I can't see that applying to contractors, or umbrella employees for that matter.

what if you wound up your ltd company & started up a new one?

[TheFaQQer]

what if you wound up your ltd company & started up a new one?

It would make no difference. It's about the person and the location.

The only way you get round it is by changing either the person, or the location, or both.

[mudskipper]

I vaguely remember it too but I also vaguely remember the point being argued - be interested if you find it - had a quick look but no luck

Can't find it on CUK, though I'm sure I remember someone posting a link, but Accounting web seems to think it's OK, although no links to back it up

24 Month Rule - New Employer | AccountingWEB
IR35 24 month rule | AccountingWEB

The example "Eloise" in 490 where she moves banks specifically says she works for a company controlled by herself.

[LisaContractorUmbrella]

Can't find it on CUK, though I'm sure I remember someone posting a link, but Accounting web seems to think it's OK, although no links to back it up

24 Month Rule - New Employer | AccountingWEB
IR35 24 month rule | AccountingWEB

The example "Eloise" in 490 where she moves banks specifically says she works for a company controlled by herself.

I think this might have been it - good find - still think it's wrong though That aside - moving from umbrella to umbrella will definitely not reset the 24 month clock