Permanent role at client

**Paralytic** · 20 September 2019, 17:31

Originally posted by BAPM View Post

Evening,

I’ve been contracting as a technical business analyst for circa 2 years at the same client. They are advertising for a portfolio manager on a permanent basis and it sounds interesting.

I think I would have no issues from a retrospective disguised employment perspective as the roles are completely different, different client / line manager.

I was wondering if anyone could offer opinion on whether my view is correct? Or if not where I’m going wrong in my thinking.

Thanks

Views are, by definition, never correct (or otherwise). Its up to you and your attitude to risk but no-one here will be able to tell you what might happen if you were ever to be investigated by HMRC.

For what its worth, I share your view but the danger is that HMRCs do a future analysis based on "people moving from contracting to perm at same company" and not "people moving from contract to perm at same company in same role", so you might appear on their hit-list sooner than you might otherwise. So, if that did happen, how confident are you that your current contract/working practices would be seen as falling outside of IR35?

However, that is all complete conjecture on my part so, if I was confident that the current contract is outside IR35, I would not let the legislation stop me from applying for a role I was otherwise interested in. If I wasn't so confident, I'd also look at the rest of the market.

**WordIsBond** · 20 September 2019, 17:32

Accepting a perm job in a different role should have no bearing on whether your contract was inside IR35 or not. I would think if HMRC tried that on they'd be laughed out of a First Tier Tribunal. Your current gig would be measured on the contract and working practices, not what you did after it.

**northernladuk** · 20 September 2019, 18:04

Originally posted by Paralytic View Post

Views are, by definition, never correct (or otherwise). Its up to you and your attitude to risk but no-one here will be able to tell you what might happen if you were ever to be investigated by HMRC.

For what its worth, I share your view but the danger is that HMRCs do a future analysis based on "people moving from contracting to perm at same company" and not "people moving from contract to perm at same company in same role", so you might appear on their hit-list sooner than you might otherwise. So, if that did happen, how confident are you that your current contract/working practices would be seen as falling outside of IR35?

However, that is all complete conjecture on my part so, if I was confident that the current contract is outside IR35, I would not let the legislation stop me from applying for a role I was otherwise interested in. If I wasn't so confident, I'd also look at the rest of the market.

Don't agree with much of this. Applying for a completely different role will have no bearing on your old one so no what WordisBond says.

**Paralytic** · 20 September 2019, 18:09

Originally posted by northernladuk View Post

Don't agree with much of this. Applying for a completely different role will have no bearing on your old one so no what WordisBond says.

Read what I said. If HMRC do targeting based on 'people at same client moving from contactor to perm", he'll be ahead of the queue relative to others and where he'd be if he moves elsewhere.

I didn't say it'd have a bearing any any actual assessment of his current role.

**northernladuk** · 20 September 2019, 18:14

Originally posted by Paralytic View Post

Read what I said. If HMRC do targeting based on 'people at same client moving from contactor to perm", he'll be ahead of the queue relative to others and where he'd be if he moves elsewhere.

I didn't say it'd have a bearing any any actual assessment of his current role.

But they won't.

**GhostofTarbera** · 20 September 2019, 20:36

See here

https://www.contractoruk.com/forums/...en-bullet.html

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Permanent role at client