How we label IR35
Every contract role carries one of five labels. Each label links to the evidence behind it, so you can see exactly why we chose it.
- The advert states the role is outside IR35.
- The advert states the role is inside IR35.
- No status stated, and the client looks small under the off-payroll test, so your own company would determine status. Inferred from company data.
- No status stated. The client is medium/large or public sector, so it must issue a status determination.
- No status stated and client size is uncertain.
The small-company test
Under the off-payroll rules, public-sector bodies and medium or large private companies must decide a contractor's IR35 status. When the client is small, your own limited company decides. From 6 April 2026 a company is small if it meets two or more of these, for two consecutive financial years, measured across its whole group:
- Turnover of £15m or less
- Balance sheet total of £7.5m or less
- 50 employees or fewer
We estimate company size from public company data. That estimate is always labelled Inferred, because group structures and filing dates can change the answer.
Information only, not tax advice.
Labels help you decide which roles to look at. Before you sign, have the contract and working practices reviewed by an IR35 specialist.