Okay, this might be one of the simplest questions ever asked about I35 - but I just cannot seem to get the answer on this.
The wording about IR35 confuses me, because it always refers to "a contract" falling within IR35. My confusion therefore is that if a contract is indeed within IR35, would you go back to being out of IR35 should you no longer be under that contract?
If not, then are you then under IR35 until further notice? What about if you close your limited and open a new one?
And if it is indeed purely on a contract by contract basis, then this raises several questions:
1- If HMRC deem that one of a contractor's past contracts falls within the IR35 ruling. Does that mean that the contractor would have to backdate NI payments for just the duration of that contract?
2- If not, would that mean that the contractor would have to backdate NI payments for ALL their previous (and current) contracts?
3- Finally, if you do fall within IR35 on a current contract, and you are aware of it and the answer to Q2 is N, doesn't it then make sense to just leave that contract and go find a new one?
Sorry if these are super basic questions, I just can't seem to wrap my head around IR35 scope. Readings always seem to imply it is a permenant thing, but then HMRC say it is contract specific. I'm .
The wording about IR35 confuses me, because it always refers to "a contract" falling within IR35. My confusion therefore is that if a contract is indeed within IR35, would you go back to being out of IR35 should you no longer be under that contract?
If not, then are you then under IR35 until further notice? What about if you close your limited and open a new one?
And if it is indeed purely on a contract by contract basis, then this raises several questions:
1- If HMRC deem that one of a contractor's past contracts falls within the IR35 ruling. Does that mean that the contractor would have to backdate NI payments for just the duration of that contract?
2- If not, would that mean that the contractor would have to backdate NI payments for ALL their previous (and current) contracts?
3- Finally, if you do fall within IR35 on a current contract, and you are aware of it and the answer to Q2 is N, doesn't it then make sense to just leave that contract and go find a new one?
Sorry if these are super basic questions, I just can't seem to wrap my head around IR35 scope. Readings always seem to imply it is a permenant thing, but then HMRC say it is contract specific. I'm .
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