Before arranging an IR35 assessment it is important that we check first if the small company exemption applies.
To do this, fill in the boxes below to send a link to your client so that they can confirm if they are eligible for the small company exemption (IR35). Your client will receive an email invite to complete a simple form which asks them to confirm whether two or more of the exemption criteria applies to their company. If the small company exemption applies, then the previous IR35 rules will be relevant and it is the responsibility of the contractor to determine their IR35 status and no IR35 assessment is required.
The new tax rules for off-payroll labour in the private sector took effect from 6 April 2021.
There is a ‘small company exemption’ criteria in the legislation which means that the old legislation is applicable and therefore the contractor must decide whether they are ‘inside’ or ‘outside’ of the legislation and the liability therefore lies with the contractor.
If a company DOES NOT meet 2 out of the 3 criteria below then the small company exemption can be applied and we do not have to complete the IR35 full assessment.
Please confirm your company DOES NOT meet at least two out of the three criteria above by ticking the relevant checkboxes below.