Off-Payroll Working – Client Size Test

There are 3 key criteria to assess if you qualify as a small business, defined in the Companies Act 2006, and in simple terms the business must meet two or more of the requirements over two consecutive financial years:

1.) an annual turnover not exceeding £10.2m

2.) balance sheet total assets not more than £5.1m

3.) average of no more than 50 employees

To help you assess fully if you meet the requirements we have developed a tool to take you through the complexity of the requirements.