The scenario is I've been Perm for 4+ years and am now getting made redundant ( involuntary ) as various projects come to an end and post go live support switches to a third party. But as expected, my about to be ex employer will need a bit more of my skillset than the high up bosses think, and I've been sounded out about a contract. I know I know
IR35. I was previously a contractor since the dawn of time so know about IR35 etc etc but I'm a bit out of date. I have just been having a search and google on the latest with IR35 and not much appears to be different. I came across "HMRC IR35 Scenarios and Business Entity Tests (BETS)" but then it looks like its just been shelved !?! The contract I have verbally been negotiating would be through a 3rd party ( on PSL ) and at least verbally ( and via email ) it has been agreed that if there is no work then I'll be amusing myself elsewhere ( so no MOO ). I envisage the work will be intermittent and in effect part time. And will be performed remotely ( my office ) and with my equipment ( my laptop ). Also a decent chance I will be doing bits and bobs for other end users if I CBA. I won't be declaring myself inside IR35 and will have the finances to pay up if I ever get nabbed. So this is an exercise in minimising the risk ! Is there a latest and greatest IR35 friendly contract out there ( I was in the PCG ) that reflects the latest developments ? I may have a chance to influence the contract. That's about it, any views, recommendations, etc etc Tin hat now on !
I'm thinking I'll be relying strongly on no MOO and will back this up with plenty ongoing email evidence with the line manager dealing with me. And also make sure I do have plenty gaps with no work being done. It won't be 5 days a week, that's why I'm doing it.
ps1. if I make my Mrs a shareholder does she have to tick the nasty box on her self assessment ( income via a service Co or words to that effect )
ps2. if I make my Mrs an employee and pay her under the NI threshold does that put that bit of income outside IR35
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I'm thinking I'll be relying strongly on no MOO and will back this up with plenty ongoing email evidence with the line manager dealing with me. And also make sure I do have plenty gaps with no work being done. It won't be 5 days a week, that's why I'm doing it.
ps1. if I make my Mrs a shareholder does she have to tick the nasty box on her self assessment ( income via a service Co or words to that effect )
ps2. if I make my Mrs an employee and pay her under the NI threshold does that put that bit of income outside IR35
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