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IR35: small company exemption

Summary by Whitley Stimpson
Changes to the company size thresholds from April 2025 will also apply for the purposes of the off-payroll working (OPW) rules. The primary aim of the changes to the company size thresholds was to simplify regulatory requirements and alleviate the administrative burden for smaller businesses. HMRC has now confirmed that the new thresholds will also apply when deciding whether the OPW rules apply where companies engage workers via an intermediary…
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Whitley StimpsonWhitley Stimpson

IR35: small company exemption

Changes to the company size thresholds from April 2025 will also apply for the purposes of the off-payroll working (OPW) rules. The primary aim of the changes to the company size thresholds was to simplify regulatory requirements and alleviate the administrative burden for smaller businesses. HMRC has now confirmed that the new thresholds will also apply when deciding whether the OPW rules apply where companies engage workers via an intermediary…

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Whitley Stimpson broke the news in on Monday, March 31, 2025.
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