ending IB claim to return to work

My client receives long-term IB and has done since 1999.  She wants to try returning to work but is unsure if she will be able to cope with this if the opportunity arises.  If she starts work (not under permitted work rules) and her IB entitlement ends, I understand that no linking rules will allow her to reclaim IB and she will have to claim cbESA.  Will this mean she has to then meet NI conditions from scratch and not have transitional protection?  Is there no linking rule such as 104 week rule for welfare-to-work benefificiaries that would allow her to link new ESA claim to previous IB entitlement for NI condition purposes?

No.  No transitional protection and no linking rules.  We’ve raised this with the DWP but there does not appear to be any intention to change or address this.  Best bet may be to wait until she is tranfered onto ESA and then, providing she passes the WCA or wins any subsequent appeals against her failure, she will be covered by the ESA linking rules.