cobrascim

I have taken early retirement over 2 years ago and receiving my pension. I am considering returning to work on an as required basis a max. of 2 days a week to help keep my brain active mainly. I believe the best way for me to do this would be to register as a sole trader and fill out a tax return for the years I continue to work. I think this is the easiest method because I will not work on the weeks I am not required. I want to return on my terms primarily and be able to walk away if I feel I do not want to do it anymore. The company I would be engaged via would prefer me to go under their umbrella company but I am concerned that this would then put me on some kind of emergency tax codes etc and affect my pension payment considerably. As I will be working on an adhoc when required basis I am quite happy to go down the sole trader method. I think this also satisfies the IR35 rules also. Would this be an acceptable method to HMRC? Regards. John.