Look Ahead: Is my business affected by off-payroll working rules (IR35)?
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Is the client in the public sector, or a medium or large private sector business?
No, my client is a small private sector business.
Yes, my client is in the public sector or a medium or large private sector business.
For a particular engagement, has your client determined that your are a 'deemed employee'?
No, the contractor is not a deemed employee.
Yes, the contractor is a deemed employee.