Returning to the same PS client as 'Inside IR35' after being 'Outside IR35' before

[northernladuk]

Linky?

http://forums.contractoruk.com/showthread.php?t=121310

[psychocandy]

Moving domain (and email) to another provider?

Have you been drinking???

[northernladyuk]

Have you been drinking???

Please do show some decorum and respect.

http://forums.contractoruk.com/busin...al-forums.html

[TheFaQQer]

Closing the company opens a whole new can of worms as, depending on your situation, you may have problems starting a new one 'in the same trade' due to new rules.

It's only a potential problem if you claim ER on the closure of the company - if you paid out any remaining money as a dividend or salary and paid tax on that then you wouldn't have a problem with closing the company down and restarting.

If you claim ER and then continue in the same trade then the uncertainty starts, particularly over whether taking on employment counts as continuing in the same trade or not.

[contractbunny8]

1) Can the HMRC back date the 'Inside IR35' to my contract earlier which was 'Outside IR35'? - I was there as outside close to 2 years, and on going back will be working under the same manager, but on a completely different role.

Update on this is the agency have confirmed I'll be going back to the SAME ROLE, so I guess this could add a lot of weight if HMRC want to do retrospective 'Inside IR35' investigations into the 2 years I was there previously?

[northernladuk]

Could do.

[psychocandy]

Update on this is the agency have confirmed I'll be going back to the SAME ROLE, so I guess this could add a lot of weight if HMRC want to do retrospective 'Inside IR35' investigations into the 2 years I was there previously?

Hmmm. Risky.... Not sure I'd be keen.
You could get insurance - people like QDOS will cover you for things like this i.e. retrospective claims. If I remember correctly few hundred £. For me this would be a no brainer.

Not saying HMRC will do this but who knows. And of course, if they ask client first thing they'll say is "yes its same role, so?"

[malvolio]

Hmmm. Risky.... Not sure I'd be keen.
You could get insurance - people like QDOS will cover you for things like this i.e. retrospective claims. If I remember correctly few hundred £. For me this would be a no brainer.

Not saying HMRC will do this but who knows. And of course, if they ask client first thing they'll say is "yes its same role, so?"

They will cover you only if you are genuinely outside IR35 in their opinion. which means that you are probably genuinely outside IR35...

Still seems like a waste of money to me and it's been said a couple of times that retrospective investigations are unlikely, but it is still a risk that some will want to minimise.

[psychocandy]

They will cover you only if you are genuinely outside IR35 in their opinion. which means that you are probably genuinely outside IR35...

Still seems like a waste of money to me and it's been said a couple of times that retrospective investigations are unlikely, but it is still a risk that some will want to minimise.

If I remember correctly its based on a contract review and a short questionnaire. As long as you're ok with this then they will cover you.

I remember when I was in the same position. I'd had the initial contract sorted by them anyway and there were no nasties on the questionnaire.

Waste of money maybe. But then so is things like house insurance if you never need it. Going back to me - worked out my liability was over £30K minimum IF I got stung. Covered by insurance which was less than one day rate.

Retrospective unlikely (for now) but then again its unlikely I'll ever get a gas leak at home and my house explodes. Either way I'd rather know I'm covered financially.

[malvolio]

Yeah, whatever. Too many things wrong in that post but hey, they've changed the rules, you're following them, you're now paying probably 30% more taxes that you are actually liable for so they're happy. Can't believe they see much point in going backwards myself..