Returning as contractor

[TheFaQQer]

Check with someone who offers insurance against being caught for IR35 - if they would be willing to cover you, then it's a good indicator.

If they say that they'd cover you for any contracts APART from this one, then it's a good sign that you'd be liable for extra tax if caught.

[dogzilla]

Well just from my extensive reading on this site and several others it appears IR35 is not just about your contract....

If you previously worked at the company and are returning as a contractor to do the same job that you had before well going by what i have read that will put you inside of IR35 unless there are other circumstances that will place you outside?

[Diver]

Well just from my extensive reading on this site and several others it appears IR35 is not just about your contract....

If you previously worked at the company and are returning as a contractor to do the same job that you had before well going by what i have read that will put you inside of IR35 unless there are other circumstances that will place you outside?

If they determine that you, the contractor have a contract of service, and are employed on a given contract with the client, then IR35 applies and tax and National Insurance liabilities should be the same as if you were directly employed by the client.

If you, as the contractor are deemed to have a contract for service, then you are considered a genuine self-employed independent contractor or service supplier, IR35 does not apply.

Read the terms of contract very carefully OF & FOR (Marked in bold & underlined) are critical.