What IR35 insurance specialist Qdos calls the ‘devil in the detail’ has emerged for the redrawing of the boundaries of the off-payroll working rules, with now-in-force changes to company size thresholds meaning many businesses will not be relieved of their obligations until the 2027/28 tax year at the earliest.

From April 2025, two of the three thresholds in the Companies Act increased, applying to company financial years starting on or after this date. These increased thresholds mean that a business is considered medium if it has a turnover of more than £15m and a balance sheet total of more than £7.5m. The 50-employee limit remains the same. Read More