IR35 - From permie to contractor on the same company, after over 2.5 years away

[LondonManc]

Your behaviour will help you considerably - behave like a consultant rather than a permie and it will go a long way to reflecting your working practices. No taking advantage of permie perks, etc.

[northernladuk]

Thanks for all the answers.
Also the end client is a public sector and from what I've read so for, I believe that the public sector body is responsible for determining IR35 status.
Is that accurate please?

You need to read up on it here.

https://forums.contractoruk.com/showthread.php?t=120479

[rodor]

Thanks for all the answers.
Also the end client is a public sector and from what I've read so for, I believe that the public sector body is responsible for determining IR35 status.
Is that accurate please?

[Hobosapien]

Trouble with going back and trying to be outside when previously inside due to BAU is making sure the client doesn't expect similar from you even if they don't give you that type of work initially. They may only want you back if you can cover those bases now or in the future, so it may be safer to expect to be inside again and request a rate uplift to offset it. Can then sleep easier knowing no potential HMRC investigation to worry about.

If going back and trying to be outside then you need to discuss their expectations and make it clear you won't be able to take on anything that can't be delivered in a way to remain outside under the current rules. i.e. BAU work may not necessarily mean you are automatically inside, depending on how it is requested and delivered, but then you are at mercy of the client agreeing you followed a certain approach if HMRC ever ask them.

[PTP]

And is the answer the same to the question "I did an inside IR35 gig with the client 2 years ago and now tempted to do another gig with them. Is it possible for this one to be outside?"?

I'm not at this bridge yet, but last time I was at this client I treated it as inside because ex-permie and they wanted me to do BAU tasks (as well as project) where I needed lots of guidance on the BAU tasks.

I reckon I could get a gig there again when I'm available but this time I'd only do it if it was specified, non-BAU developments.

My guess is yes the answer is the same as to rodor's question.

[northernladuk]

Thanks for the replies. Also I forgot to mention that the contract will most likely be directly with the company. Is this good or bad for IR35?

Makes no difference. Have a read up on IR35. You shouldn't be asking questions like that.

Some good links to the right, go have a look on the IPSE site and hit Google.

[rodor]

Thanks for the replies. Also I forgot to mention that the contract will most likely be directly with the company. Is this good or bad for IR35?

[Hobosapien]

The only thing that will make it outside IR35 is the contact and actual working practices. Get them reviewed and if borderline outside get them insured.

You have an advantage and disadvantage having been there as a permie before.

Disadvantage is you say the contract will be doing a similar role, so more likely to be within IR35, particularly if it's piecemeal/BAU rather than solidly defined project work that you are contracted to deliver and then let go.

Advantage being you can consider the working practices and permie role before and see what changes you can make (and get client approved), so even if the overall deliverables are the same the way you deliver it is via a sufficiently different approach to position yourself outside IR35.

[northernladuk]

No more than normal after that amount of time. Fill your boots.

[rodor]

Hi,

I am considering applying for a contract role for a company I had left about 2 years and 10 months ago.
The job role will be similar to the one I had as a permie. My situation is the following:
I was working as permie for about 1 year and 9 months with this company, then joined another company as permie for about 2 years and 3 months and afterwards switch to contracting and got a contract with another company for 6 months.

I believe that this should not be consider a Friday to Monday situation hence outside IR35, but are there any high chances of an IR35 investigation?

Any thoughts please?

Thanks