{"id":2734,"date":"2026-05-02T09:43:13","date_gmt":"2026-05-02T09:43:13","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=2734"},"modified":"2026-05-02T09:43:15","modified_gmt":"2026-05-02T09:43:15","slug":"how-small-is-small-by-dave-chaplin","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/how-small-is-small-by-dave-chaplin\/","title":{"rendered":"How small is small? by Dave Chaplin"},"content":{"rendered":"\n<p>How do the changes to small business thresholds affect IR35\/off-payroll? Dave Chaplin explains all.<br><br>The government\u2019s recent changes to the \u2018small company\u2019 thresholds are designed to free more businesses from reporting burdens. However, they also affect which companies should consider the off-payroll rules \u2013 because small businesses in the private sector are exempt.<br><br>Navigation of the statute reveals that the earliest an existing medium company can qualify as small for the purposes of off-payroll is 6 April 2027. And it could be later than that.<br><br>This confusion is caused by differences between the criteria for \u2018small\u2019 for reporting purposes, and \u2018small\u2019 for off-payroll purposes.<\/p>\n\n\n\n<p>Download the full article below:<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2026\/05\/How-small-is-small-by-Dave-Chaplin-.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of How small is small by Dave Chaplin.\"><\/object><a id=\"wp-block-file--media-f66d93bb-94f5-47a1-aa9d-b4dc035e5e3f\" href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2026\/05\/How-small-is-small-by-Dave-Chaplin-.pdf\">How small is small by Dave Chaplin<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2026\/05\/How-small-is-small-by-Dave-Chaplin-.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-f66d93bb-94f5-47a1-aa9d-b4dc035e5e3f\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>How do the changes to small business thresholds affect IR35\/off-payroll? Dave Chaplin explains all. The government\u2019s recent changes to the \u2018small company\u2019 thresholds are designed to free more businesses from reporting burdens. However, they also affect which companies should consider the off-payroll rules \u2013 because small businesses in the private sector are exempt. Navigation of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[80],"tags":[],"class_list":{"0":"post-2734","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-april-may-2025"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2734","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=2734"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2734\/revisions"}],"predecessor-version":[{"id":2735,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2734\/revisions\/2735"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=2734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=2734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=2734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}