The new rules apply to this businesses where two of the following conditions are satisfied:
annual turnover of more than £10.2 million
balance sheet total of more than £5.1 million
more than 50 employees
Small private-sector end-users will be exempt from the new rules and will not be required to determine whether IR35 applies. In this scenario, the contractor/PSC will remain responsible for determining whether IR35 applies and the fee payer can still pay the PSC gross.
Speak with an IR35 expert