This is one of the most widespread IR35 misconceptions. The truth is that there is no specific time period after which a contractor automatically becomes inside IR35; indeed, many contractors have won IR35 cases where they have been with the same client for far longer than two years. Naturally, the longer an engagement is with one client, the higher the potential IR35 liability would be. HMRC would also look to argue that you had become ‘part and parcel’ of the organisation. However, you are not automatically inside IR35.