Small Business Request Form
This is the form that you can send to a business to ascertain if they are ‘small’ for the purposes of the off-payroll working rules (OP21) from April 2021.
Case law: employed or self-employed – out of time
Mr A Broughton v S K Recruitment Agency Ltd [2020] UKET 1801657
The complainant had been working as a self-employed labourer in the construction industry. Between 2017 and 2019 he worked on a project through an agency. The contract was very clear that no holiday pay would be paid. The claimant last worked onsite in April 2019 and was then taken on directly from May 2019.
Published: 3 August 2020
Basic guide to off-payroll (OP21)
This is a basic guide for working under the off-payroll working regulations (OP21). This 10-page guide will take you through the origins of IR35, what the off-payroll reforms are, the Status Determination Statement (SDS), the Status Disagreement Process (SDP), options for being inside IR35, employment status, and much more.