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IR35: Increase in financial thresholds for “small” client company
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Accountants in Sutton ColdfieldIR35: Increase in financial thresholds for “small” client company
HMRC has confirmed that the upcoming increase in company size thresholds will apply to the off-payroll working rules. From 6 April 2026, more end-client companies will qualify as “small” and fall outside of the scope of the IR35 Off-Payroll Working (OPW) regime. What it means to be IR35-exempt A company that is IR35-exempt does not have to apply the OPW rules, when engaging contractors who operate through their own limited companies. This means …
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