On 27 February 2020, HMRC issued new guidance on dealing with the small company exemption under the off payroll reforms (IR35). It has put in place measures so the personal service company (PSC) or agency can find out what size the client is and whether Chapter 10 or Chapter 8 applies. This also applies to ‘wholly overseas’ clients.
These reforms have now been delayed due to the Coronavirus pandemic until April 2021.
There is also a 'small company confirmation request form' which you can use to send to clients to establish their size of business.
Download a copy here.