Is it possible to move from perm to contract at the same company and be outside IR35?

[BolshieBastard]

Risk quite high but the impact is low. What is the additional tax to pay on 18 days if you get investigated?

That's not how it works. Its the tax and additional penalties that is the true cost. Admittedly this might not be high in the grand scheme of things but could still be quite punative in relation to the net 'pay' for the 18 days.

[Ebenezer]

My 2p worth would be that if you care about maintaining this relationship, then agree to postpone your perm leaving date by the 18 days without making a fuss about the salary. Be very clear that this will be the only such postponement! After all, ((contract rate - permie rate) x 18) probably isn't that much money, especially if there's a chance that the contract rate may be zero.

If you're not so worried about burning bridges, then decline and move on.

This happened to me, and I declined and moved on.

[TheFaQQer]

That's not how it works. Its the tax and additional penalties that is the true cost. Admittedly this might not be high in the grand scheme of things but could still be quite punative in relation to the net 'pay' for the 18 days.

I'd also add on the cost of fighting the investigation (which would be pretty stupid) and the cost of fighting any other investigations into other contracts that gets triggered by this one.

[Willapp]

My 2p worth would be that if you care about maintaining this relationship, then agree to postpone your perm leaving date by the 18 days without making a fuss about the salary. Be very clear that this will be the only such postponement! After all, ((contract rate - permie rate) x 18) probably isn't that much money, especially if there's a chance that the contract rate may be zero.

If you're not so worried about burning bridges, then decline and move on.

This happened to me, and I declined and moved on.

This seems the most sensible suggestion to me. If you care enough to want to do a handover, just delay your leaving date to cover it. Granted you won't earn as much as they might've offered, but for 18 days is it really worth even arranging a contract? If the money is that bad then maybe compromise and say you'll stay an extra 10 days as perm but that's it. Or as the other poster suggests, if you don't mind burning bridges then tell them to sod off - after all it's not your problem if you worked your contractual notice period and they didn't find a replacement soon enough.