If the client is small, the risk is yours, not theirs
Off-Payroll Status Checker
Answer three questions about your client and find out who decides your IR35 status. The thresholds rose on 6 April 2025, so some clients stopped deciding.
Off-Payroll Status Checker
The client's size decides who determines your IR35 status and who carries the bill if it is wrong. It does not decide whether you are inside or outside.
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Three things worth knowing
The thresholds rose on 6 April 2025 to £15 million turnover and £7.5 million balance sheet. The 50 employee limit did not change. Clients that were medium in 2024 may be small now.
Where the client determines, it must state the conclusion and the reasons and pass them to you. Until it does, the liability stays with the client.
None of this decides whether you are actually inside or outside. It decides whose job that is.
FAQs
Can’t find the answer you’re looking for? Please chat to our friendly team.
We provide bookkeeping, VAT returns, payroll, tax filings, annual accounts, and advisory services — tailored to freelancers, SMEs, and ecommerce businesses.
Yes. Every client works with a named accountant who knows your business inside out. You’ll never deal with call centres — just direct, personal support.
We’re certified partners with Xero and QuickBooks. Our digital-first approach means you’ll always have real-time access to your financial data.
We offer fixed monthly packages with no hidden fees. Pricing depends on your business size and the level of support you need — but you’ll always know exactly what you’re paying for.
Absolutely. We handle VAT, corporation tax, self-assessments, and payroll tax. We also manage HMRC correspondence on your behalf to ensure you never miss a deadline.
No. While many of our clients are London-based, we also support businesses across the UK and ecommerce sellers worldwide through our cloud-based systems.
RESOURCES
Fresh takes on business and accounting.
Trading profit is split on a time basis. Interest, rent, gains, donations and dividends each follow their own rule, and mixing them up misstates both accounting periods.
A long period of account needs two separate capital allowances computations, and since April 2026 they are not even calculated at the same writing down rate.
Company law allows accounts to run for 18 months; corporation tax never allows an accounting period longer than 12. Here is how the split is drawn.
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