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Off-Payroll Working & IR35: Impact of New Company Size Thresholds Effective from April 2025

Summary by Rayner Essex
From April 2025, the UK government is changing the thresholds that define company size under the Companies Act 2006. The goal is to reduce administrative burdens impacting businesses. As company size is central to compliance with the off-payroll working and IR35 rules, the revised the revised thresholds will also have a direct impact on how the off-payroll working rules (IR35) apply. This revision may shift compliance obligations from client com…
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Rayner Essex broke the news in on Wednesday, June 25, 2025.
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