Inside IR35 to outside?

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XLMonkey replied

6 December 2006, 23:06
Well, maybe. But if you are swapping back and forth across multiple contracts, then it shouldn't be too difficult to ensure that all of them are outside IR35. After all, a key factor of IR35 status is mutuality of obligation (i.e. you turn up at work and get paid, even if they don't have any work for you), and independent direction (i.e. you decide when and how to do the work).
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DeadKenny replied

6 December 2006, 23:02
Cheers.

I guess swapping back and forth will be a problem practically though in terms of the way you pay yourself though?
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XLMonkey replied

6 December 2006, 22:55
nope, doesn't make any difference. IR35 status is determined on a contract by contract basis. What's gone before is irrelevant.
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Gonzo replied

6 December 2006, 22:36
Originally posted by DeadKenny

Say you start off with a contract that's essentially going to be inside IR35 (e.g. if you're starting out and don't have much of a chance of dictating terms to potential clients and you'd rather just take the contract to get into the market), but a contract or few down the line you manage to get yourself into an 'outside' IR35 position, are you going to find that difficult because you were inside IR35?

As I understand it the Revenue will consider each contract separately, so in the absence of all other pertinent information, I would say that it would not be a problem. Usual disclaimers IANAA etc etc...
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DeadKenny started a topic Inside IR35 to outside?

6 December 2006, 22:30
Inside IR35 to outside?

Say you start off with a contract that's essentially going to be inside IR35 (e.g. if you're starting out and don't have much of a chance of dictating terms to potential clients and you'd rather just take the contract to get into the market), but a contract or few down the line you manage to get yourself into an 'outside' IR35 position, are you going to find that difficult because you were inside IR35?
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