I would not treat it as outside. Admittedly it is such a small amount that HMRC are unlikely to challenge it but there's some evidence that they choose some cases to challenge by throwing darts at a board whilst blindfolded.
If it is challenged, because it is a Monday-Friday scenario, because what you are doing is part of what you were doing before, and because it is support, they aren't going to let it go easily. They'll say you've just become a part-time employee, and that because it is a support role you are under SDC. I know not every support role is SDC but HMRC won't care.
If you treat it as inside IR35, it costs you nothing. You are making £400 and your monthly salary will be more than that. So just allocate £400 of your monthly salary to this contract and have it done.
It also could provide a very marginal benefit if you are investigated for IR35 on another role in the future. You can point to this and say, 'Of course I obey the law, I treated that contract as inside IR35 because it was.' In an area that is so subjective, where so many cases are somewhat nebulous, I'd take every little thing I could, especially because in this case it costs you nothing.
If it is challenged, because it is a Monday-Friday scenario, because what you are doing is part of what you were doing before, and because it is support, they aren't going to let it go easily. They'll say you've just become a part-time employee, and that because it is a support role you are under SDC. I know not every support role is SDC but HMRC won't care.
If you treat it as inside IR35, it costs you nothing. You are making £400 and your monthly salary will be more than that. So just allocate £400 of your monthly salary to this contract and have it done.
It also could provide a very marginal benefit if you are investigated for IR35 on another role in the future. You can point to this and say, 'Of course I obey the law, I treated that contract as inside IR35 because it was.' In an area that is so subjective, where so many cases are somewhat nebulous, I'd take every little thing I could, especially because in this case it costs you nothing.
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