Coming back to work for previous employer

[9uitar9irl]

I have set up my limited company and started contracting two months ago, I got my first three months contract with the different company and then my previous employer contacted me if I would like to come back to the company where I was a permanent employee for previous 8 months. The company in the meantime got acquired by a different company so there are new projects and I would not work on the same project I used to but because I am IT consultant I would still do software development for them.

Would this still count as inside of IR35 even if the company got acquired by a different one? If yes, how long should I wait for/which conditions I need to fulfil to not risk that?

[MrButton]

Technically it shouldn’t matter if your working practices are outside - you are not automatically inside because you go back.

But as you say I’m sure it’s a flag if HMRC got wind of it.

Some companies have a 2 year rule where they won’t bring you back as a contractor till 2 years have passes.

In summary. No idea. Unless you can defend a rock solid case I personally would look elsewhere or if you really want to go back or no other options go inside.

I know a guy (at a large broadcaster) who left a permanent position. Returned after 6 months ... as a contractor and has been there for 7 years and counting with working practices wholly inside.

[l35kee]

I'd be wary about leaving a permanent job, then returning quickly after to do the exact same job. Not sure exactly about HMRC policy, but that does sound like purely for all parties to pay less tax. I'd wait a bit longer if possible, and possibly more than one client inbetween going back.

Above opinionhas no legal basis tho, but it's what i'd do.

[northernladuk]

As has been said it should be possible to be safe getting the paperwork right and having the right attitude.

After only 3 months I'd be highly dubious you can stop yourself falling straight back in to your comfort zone and becoming part and parcel too quickly. I'd imagine HMRC would have the same suspicions but they'd have to prove it. IMO you'd have to know IR35 very well and be a good contractor to keep the lines from getting blurred. If you are a bum on a seat and just play tickbox IR35 I don't think you can safely go back to a previous employee that quickly and be safe.

[Hobosapien]

As IR35 was set up with the Friday permie to Monday contractor in mind I'd be very wary about the contract and working practices and ensure it passed review by a reputable independent contract review service.

If the contract offer is direct and you have a good prior working relationship with those in charge of such matters I'd try to get the contract closer to b2b rather than the typical named person contract that attracts IR35. Depends if client would be interested in that and the work on offer can be packaged to be delivered that way.