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IR35

An acquaintance having reached 65, was retired by his large plc employer a few years ago.  Unfortunately, they swiftly discovered that his specialized engineering skills were something they could not do without, and so he formed a limited company and now toddles in fairly regularly to continue the projects he was involved in before retirement. (The work is so specialized that whilst there is a substitution clause, it is unlikely it could be used)

From an IR35 perspective, how much of a risk is he at?  He had no choice but to form a company, he had no choice but to retire.  He has paid his full 40 odd years of NI and draws a state pension + SERPS.  (It strikes me that it would be immoral and unfair for HMRC to have a go at him simply because he might fit the usual IR35 target profile.)

Anyone else dealing with the elderly IR35 potential victim?

 

Comments
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Try the new IR35 risk tests

taxwriter |

Age, NI record and IR35

Locutus |
Locutus's picture

There's always risk...

Steve Kesby |
Steve Kesby's picture

My approach

mr. mischief |
mr. mischief's picture

Seize opportunity to act like "Victor Meldrew" in part, perhaps?

dstickl |

Thank you all

Greenheys |
Greenheys's picture

Unfair?

andy.partridge |
andy.partridge's picture

You might try

Steve Kesby |
Steve Kesby's picture

Elephant?

Roland195 |

@Greenheys:Acid Test Q 4 Worker aged>SPA & NEW BUSINESS ENT TST

dstickl |

@andy.partridge:NO, it's a "fair advantage", justified by costs

dstickl |

Qualification for state pension

Locutus |
Locutus's picture

@ 0103953: If U wish 2 scrap IR35, Y not start with abused OAPs?

dstickl |

IR35

redecraft |

@Greenheys: E-Petition dealing with an OAP IR35 potential victim

dstickl |

@Greenheys:U might like this link for a robust exchange of views

dstickl |