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@fizzy.bleach
i am a limited company. my former employer (marketing agency) said they'd only re-employ me as a freelancer if i was a) a ltd, b) had at least one other client, c) had a 6-month gap between employment and work as a freelancer. presumably it was an IR35 thing...
ironically, i work for them still but we ended up working out an arrangement via PAYE on zero hours.