Check if IR35 applies to your company.
Find out if your business meets the small company exemption criteria for off-payroll working rules.
If your business was classed as small, the off-payroll working rules do not apply to you for the relevant tax year. Responsibility for IR35 status remains with the contractor’s intermediary. If you were medium or large, you are responsible for assessing IR35 status and meeting compliance obligations.
The tool uses your company’s turnover, balance sheet total, and average number of employees from your last completed financial year to assess whether you were treated as a small, medium, or large client for IR35 purposes.
IR35 size assessments are based on completed financial years, not current or forecast figures. This reflects how HMRC applies the rules in practice. If you don’t have all figures to hand, you can select “Don't know” and receive an indicative outcome based on the information available.
If your business was classed as small, the off-payroll working rules do not apply to you for the relevant tax year. Responsibility for IR35 status remains with the contractor’s intermediary. If you were medium or large, you are responsible for assessing IR35 status and meeting compliance obligations.
From 6 April 2025, the company-size thresholds increased to GBP 15 million turnover and GBP 7.5 million balance-sheet total, while the employee threshold remains 50.For IR35, however, client size is determined using the most recent financial year whose accounts filing deadline ended before the relevant tax year began. For most companies with a normal 12-month accounting period, the new thresholds will first affect IR35 assessments for the 2027/28 tax year. The position can differ for companies with short accounting periods, groups, new entities, non-corporate clients or entities subject to special size rules.
