IR35- NHS / employer / employee status

[mudskipper]

Doing the IR35 hokey cokey

[TheFaQQer]

He wasn't both at the same time.

He started outside then ended up inside during the time he was at the client company.

I didn't say he was both at the same time - that would be impossible.

PC stated that it would be easy for HMRC to argue that since the role was now inside IR35 it must have always been inside IR35.

The judgement in JLJ shows that this is not the case - in that situation, the contractor was outside IR35 and then inside IR35 at different times over the same role. Which could be what the OP has done.

[psychocandy]

I didn't say he was both at the same time - that would be impossible.

PC stated that it would be easy for HMRC to argue that since the role was now inside IR35 it must have always been inside IR35.

The judgement in JLJ shows that this is not the case - in that situation, the contractor was outside IR35 and then inside IR35 at different times over the same role. Which could be what the OP has done.

I agree that a role can change but Im assuming in this case it hasnt and thats all thats changed is that the roles IR35 status has been declared by the end client. Point beings its pretty difficult to argue that honestly even though the role was the same it was outside before and the client is lying.

[jamesbrown]

I agree that a role can change but Im assuming in this case it hasnt and thats all thats changed is that the roles IR35 status has been declared by the end client. Point beings its pretty difficult to argue that honestly even though the role was the same it was outside before and the client is lying.

Not lying, but mistaken. For example, if the client used CEST