The ‘Off-payroll working for clients’ guidance on the simplified test has been updated to confirm that the annual turnover of more than £10.2m test must be applied for the last calendar year and that this condition is determined on an annual basis.
References to meeting the simplified test for two consecutive years have been removed.
The ‘Off-payroll working for clients’ guidance on the simplified test has been updated to confirm that the annual turnover of more than £10.2m test must be applied for the last calendar year and that this condition is determined on an annual basis.
References to meeting the simplified test for two consecutive years have been removed.
