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 I was previously a contractor since the dawn of time so know about IR35 etc etc but I'm a bit out of date.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
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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