{"id":8879,"date":"2021-04-15T09:30:04","date_gmt":"2021-04-15T08:30:04","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/?p=8879"},"modified":"2026-07-09T15:30:02","modified_gmt":"2026-07-09T14:30:02","slug":"ir35-soft-landing-period-contractors","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-gb\/blog\/ir35-soft-landing-period-contractors\/","title":{"rendered":"IR35 soft landing period and implications for contractors"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/category\/money-matters\/\" class=\"entry-header__link\">Money Matters<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tIR35 soft landing period and implications for contractors\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2021-04-15T09:30:04+01:00\">15 April, 2021<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"IR35 soft landing period and implications for contractors\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-gb\/blog\/ir35-soft-landing-period-contractors\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/author\/keirthomasbryant\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/06\/keir-short-hair-350x350.jpg\" class=\"entry-author__image\" alt=\"\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/06\/keir-short-hair-350x350.jpg 350w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/06\/keir-short-hair.jpg 760w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Keir Thomas-Bryant<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The new IR35 off-payroll rules for medium and larger-sized businesses came into effect on 6 April 2021.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you&#8217;re a contractor working through an intermediary such as a personal services company (PSC), the new legislation will come as no surprise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">After all, the original IR35 legislation more than two decades ago placed the emphasis on contractors to understand their status.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, this changed in April 2021 due to new legislation, as we discuss below.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But it seems the story is still being written. In mid-February 2021, the government announced a new &#8216;soft landing&#8217; period that would mean it would take a lenient approach to penalties for the first year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">What does this mean \u2013 and how does it affect contractors? We cover that in this article, which offers answers to the following questions:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#in-anchor-link\">In a nutshell: What do the new IR35 rules mean for contractors?<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#how-anchor-link\">How do I determine my IR35 status as a contractor?<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#does-anchor-link\">Does the new IR35 legislation apply to a client I work for?<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#what-anchor-link\">What if a contractor disagrees with an IR35 SDS determination?<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#soft-anchor-link\">What does the IR35 soft landing period mean for contractors?<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#contractors-anchor-link\">Do contractors who work for umbrella companies need to undertake IR35 determinations?<\/a><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#gate-04cc84e8-bec9-4e9c-b591-49dcada71b9b\">Download your free guide, A quick start guide to IR35, and get your business ready for the new rules that came into force in April 2021<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"in-anchor-link\">In a nutshell: What do the new IR35 rules mean for contractors?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The <a title=\"How to prepare your business for IR35 off-payroll working changes\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/ir35-changes-prepare-your-business\/\">new IR35 requirements<\/a> are relatively simple for those contractors who use an intermediary such as a PSC in order to work for clients.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In fact, it simplifies life a little although in doing so removes some freedom from the hands of contractors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As of 6 April 2021, the following methods are used to determine a contractor&#8217;s employment status, depending on the type and size of the business you&#8217;re working for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Public sector authorities<\/strong>: The client is responsible for determining if you should be on or off the payroll. This has been the case since April 2017.<\/li>\n\n\n\n<li><strong>Medium and large-sized private businesses<\/strong>: Again, the client is responsible for determining the IR35 status. This is new as of April 2021.<\/li>\n\n\n\n<li><strong>Smaller businesses<\/strong>: As the contractor, you remain responsible for determining your status when it comes to IR35.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Hopefully, by this point, any medium or large-size client you contract for should have been in touch about determining your employment status.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If not, you should contact them immediately.<\/p>\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Is your business affected by IR35 off-payroll working rules?<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Unsure if your business will be impacted by IR35? Choose the relevant option in the next steps section of this article to find out.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"https:\/\/gb-kb.sage.com\/portal\/app\/portlets\/results\/viewsolution.jsp?solutionid=022105312464685\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\tid=\"cta-id-8945\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tdata-button-location=\"cta_box\"\n\t\t\t\t\t\t\t\t\t\t\t>Find out now<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1214\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2021\/01\/Business-resilience-hero-1214x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2021\/01\/Business-resilience-hero-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-anchor-link\">How do I determine my IR35 status as a contractor?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">It&#8217;s good practice for the business to undertake the assessment this with you present (virtually or otherwise), because they might assume incorrect answers to questions that only you can answer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Either way, you can use HMRC&#8217;s <a title=\"CEST tool\" href=\"https:\/\/www.gov.uk\/guidance\/check-employment-status-for-tax\" target=\"_blank\" rel=\"noopener noreferrer\">Check Employment Status for Tax<\/a> (CEST) tool yourself to try and determine your status.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Once the assessment has been completed, they must provide you with a Status Determination Statement (SDS), which will outline what they believe your status to be, and explain why.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You should keep this.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Notably, all of this applies even if you work for an agency, or through them. The business will still have to create and issue the SDS, but it will be handed down the chain to the agency, and then to you.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, if you haven&#8217;t received an SDS and work via an agency then you should speak to the agency first and foremost to request it.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#gate-04cc84e8-bec9-4e9c-b591-49dcada71b9b\">Download your free guide, A quick start guide to IR35, and get your business ready for the new rules that came into force in April 2021<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"does-anchor-link\">Does the new IR35 legislation apply to a client I work for?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ultimately, it&#8217;s for the business to decide whether the new IR35 legislation applies to them. But as a contractor, it might be worth undertaking your own investigations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Generally speaking, the rules for identifying a medium and large-sized business follow those set out in the Companies Act 2006, section 382.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This means a <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/business-records-limited-company\/\">limited company<\/a> is probably considered medium or large-sized if two or more of the following apply in a given financial period and also applied for the prior period:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Annual turnover is more than \u00a310.2m<\/li>\n\n\n\n<li>The balance sheet total is more than \u00a35.1m<\/li>\n\n\n\n<li>The average number of employees is more than 50.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If a business is unincorporated then only the turnover figure above is used to make the identification under the <a title=\"Who the rules apply to\" href=\"https:\/\/www.gov.uk\/guidance\/april-2020-changes-to-off-payroll-working-for-clients#conditions\" target=\"_blank\" rel=\"noopener noreferrer\">simplified test rules<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You may find the above information is publicly available in published accounts.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-anchor-link\">What if a contractor disagrees with an IR35 SDS determination?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If a contractor disagrees with an SDS \u2013 most likely because it determines that they are a deemed employee \u2013 then many contractors have stated they&#8217;ll simply withdraw from the contract and seek employment elsewhere.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, there&#8217;s an appeals process. They can contact the client explaining why they disagree and lodge a formal dispute.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">They then have to respond within 45 days, although during this period they will apply the employment status as they determined it (eg, they or the agency will continue to run your payments through their payroll if you are a deemed employee).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The business, agency or other fee-payer should have a process in place for this.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, it&#8217;s worth noting that HMRC does not get involved in this process, and it remains to be seen if contractors will utilise any kind of legal redress.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"soft-anchor-link\">What does the IR35 soft landing period mean for contractors?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In February 2021, HMRC took the step of declaring that there won&#8217;t be any <a title=\"HMRC issue briefing: supporting organisations to comply with changes to the off-payroll working rules (IR35) \" href=\"https:\/\/www.gov.uk\/government\/publications\/hmrc-issue-briefing-supporting-organisations-to-comply-with-changes-to-the-off-payroll-working-rules-ir35\" target=\"_blank\" rel=\"noopener noreferrer\">penalties for the first 12 months<\/a> of the new IR35 rules (unless there&#8217;s evidence of deliberate non-compliance).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Alas, this doesn&#8217;t apply to contractors. It only applies to clients, agencies and other types of fee payers you work for.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is because HMRC considers these to be the ones who will primarily be burdened with additional responsibilities following the new legislation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In theory, contractors should be fully aware of IR35 as an ongoing process and their compliance with the IR35 are covered in existing legislation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The clients you work for should not be using the soft landing period as a way to delay your SDS. If this happens, you should contact them in the first instance, and possibly even contact HMRC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In fact, HMRC said in the same announcement that it may contact businesses to help them understand how to apply the changes, with the aim of helping them meet their obligations.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#gate-04cc84e8-bec9-4e9c-b591-49dcada71b9b\">Download your free guide, A quick start guide to IR35, and get your business ready for the new rules that came into force in April 2021<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"contractors-anchor-link\">Do contractors who work for umbrella companies need to undertake IR35 determinations?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There&#8217;s been some confusion caused by the wording of the Finance Act 2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This appeared to indicate a much wider scope for those affected by the new IR35 requirements, and this seemed to include umbrella companies, agencies and employers seconding employees to clients.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">HMRC has admitted this was mistaken and that it intends to repair the error in the upcoming Finance Act 2021.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, you may have been erroneously contacted by clients who have not yet realised this. You should speak to them to discuss the matter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To be clear, as of April 2021, the only time a contractor should determine their IR35 status is if they&#8217;re working for a small private business client.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion: Advice on IR35 for clients<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dealing with an SDS that you agree with can prove expensive in administrative time, and it might feel as if the best plan is simply to move on to a different client.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But this too brings its own administrative overhead, and could burn bridges behind you.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You should certainly speak to the client first and challenge an SDS you feel shouldn&#8217;t apply to you.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Additionally, it might be that by adjusting your working processes or patterns, or the nature of your work, you can once again be validated as being an off-payroll worker.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While red tape is always a hassle in business, this is one situation where spending time attempting to find a solution all parties are happy with will ultimately bring the best outcome.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Editor&#8217;s note: This article was first published in March 2021 and has been updated for relevance.<\/em><\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">A quick start guide to IR35<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Learn more about the new off-payroll working legislation that came into force in April 2021 and get your processes ready for the changes now.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-04cc84e8-bec9-4e9c-b591-49dcada71b9b\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Download your free guide<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1212\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2020\/07\/Khumalo-Mabuya-Chattered-Accountants_2019_Sage-Accounting_04-1212x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2020\/07\/Khumalo-Mabuya-Chattered-Accountants_2019_Sage-Accounting_04-1212x810.jpg 1212w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscribe to the Sage Advice newsletter<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Join more than 500,000 UK readers and get the best business admin strategies and tactics, as well as actionable advice to help your company thrive, in your inbox every month.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-b1a63862-3fa0-4a5e-bb67-c76b88bbc6b8\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Subscribe now<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/accountant-payroll\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tAccountant payroll\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/hr-process\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tHR processes for small businesses\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/midsized-business\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tMidsized business\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/need-to-know\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tNeed to know\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-23063 post type-post status-publish format-standard has-post-thumbnail hentry category-strategy-legal-operations category-trends-insights tag-accountant-payroll tag-hr-payroll-benefits tag-payroll business_type-small-business business_type-medium-sized-business business_type-accountants card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-961279906-1440x810.jpg\" class=\"card-post__image\" alt=\"managing payroll tasks for the business\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-961279906-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-961279906-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-961279906-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-26T09:54:55+01:00\">26 June, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">12 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/what-are-payrolling-benefits-in-kind\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tPayrolling benefits in kind: What\u2019s changing from April 2027 and April 2028\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tLearn what payrolling benefits in kind means, how it works, and how to stay compliant with all the new BiK changes with simple, actionable steps for your HR team.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-30434 post type-post status-publish format-standard has-post-thumbnail hentry category-people-leadership category-trends-insights tag-ai tag-recruit tag-hr-processes-medium-businesses tag-hr-process tag-hr-payroll-benefits tag-looking-after-your-employees business_type-small-business business_type-medium-sized-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/what-is-ai-in-hr\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/Ai-in-HR-infographic-image-684x384.jpg\" class=\"card-post__image\" alt=\"A woman poses in front of the Sage glow line and a black background.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/Ai-in-HR-infographic-image-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/Ai-in-HR-infographic-image-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/Ai-in-HR-infographic-image-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-23T09:02:11+01:00\">23 June, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhat is AI in HR and how can you use it responsibly?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-30414 post type-post status-publish format-standard has-post-thumbnail hentry category-free-guides-templates tag-accountant-payroll tag-hr-processes-medium-businesses tag-hr-process tag-hr-payroll-benefits tag-payroll business_type-small-business business_type-medium-sized-business business_type-accountants industry-hr-and-people-management industry-professional-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/sme-workforce-pulse-how-to-plan-pay-rises-you-can-keep-giving\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-143917299-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-143917299-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-143917299-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-143917299-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><path d=\"M11.988 2.989a.75.75 0 0 0-.739.761v10.689l-1.72-1.72a.75.75 0 0 0-.957-.099.75.75 0 0 0-.315.776c.031.146.104.28.211.384l3 3a.75.75 0 0 0 1.06 0l3-3a.76.76 0 0 0 .231-.533.74.74 0 0 0-.22-.538q-.108-.106-.247-.164c-.139-.058-.191-.057-.291-.056s-.198.022-.29.061-.174.097-.243.169l-1.72 1.72V3.75a.76.76 0 0 0-.22-.541.76.76 0 0 0-.542-.22zM5.75 8.5C4.24 8.5 3 9.74 3 11.25v7C3 19.76 4.24 21 5.75 21h12.5c1.51 0 2.75-1.24 2.75-2.75v-7c0-1.51-1.24-2.75-2.75-2.75h-3a.76.76 0 0 0-.537.216.74.74 0 0 0-.223.535.76.76 0 0 0 .223.535.74.74 0 0 0 .537.216h3c.699 0 1.25.551 1.25 1.25v7a1.24 1.24 0 0 1-1.25 1.25H5.75a1.24 1.24 0 0 1-1.25-1.25v-7c0-.699.551-1.25 1.25-1.25h3a.76.76 0 0 0 .537-.216.74.74 0 0 0 .223-.535.76.76 0 0 0-.223-.535.75.75 0 0 0-.537-.216z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-23T09:00:00+01:00\">23 June, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tSME Workforce Pulse &amp; how to plan pay rises you can keep giving\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-30275 post type-post status-publish format-standard has-post-thumbnail hentry category-growth-customers category-money-matters category-strategy-legal-operations tag-grow-business tag-inventory tag-midsized-business tag-performance-management tag-supply-chain business_type-small-business business_type-medium-sized-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/sales-order-management\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-981641138-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-981641138-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-981641138-768x512.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-981641138-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-27T14:12:06+01:00\">27 May, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhat is sales order management: How to optimise sales order processing\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-20757 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-business-finances tag-midsized-business business_type-small-business business_type-medium-sized-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/startups-secure-investment-become-unicorns\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1473163791-684x384.jpg\" class=\"card-post__image\" alt=\"Looking at business data\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1473163791-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1473163791-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1473163791.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-20T15:18:54+01:00\">20 May, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">15 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tUK unicorns: How\u00a0promising\u00a0start-ups\u00a0can\u00a0scale and secure investment\u00a0\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The IR35 off-payroll rules for medium and larger-sized businesses came into effect on 6 April 2021. Learn what this means for contractors.<\/p>\n","protected":false},"author":280,"featured_media":5978,"menu_order":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[6,9],"tags":[225,41,159,206],"business_type":[4,3,115],"lilypad":[],"context":[],"industry":[],"persona":[67,71,75],"imagine_tag":[92,217,96,200,109],"coauthors":[369],"class_list":["post-8879","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-matters","category-strategy-legal-operations","tag-accountant-payroll","tag-hr-process","tag-midsized-business","tag-need-to-know","business_type-small-business","business_type-medium-sized-business","business_type-accountants"],"sage_meta":{"region":"en-gb","author_name":"Keir Thomas-Bryant","featured_image":"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2019\/01\/GettyImages-613777524.jpg","imagine_tags":{"92":"HR and Payroll","217":"HR processes","96":"Medium businesses","200":"Payroll","109":"Small business"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice UK","distributor_original_site_url":"https:\/\/www.sage.com\/en-gb\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/8879","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/users\/280"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/comments?post=8879"}],"version-history":[{"count":1,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/8879\/revisions"}],"predecessor-version":[{"id":30937,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/8879\/revisions\/30937"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media\/5978"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media?parent=8879"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/categories?post=8879"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/tags?post=8879"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/business_type?post=8879"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/lilypad?post=8879"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/context?post=8879"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/industry?post=8879"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/persona?post=8879"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/imagine_tag?post=8879"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/coauthors?post=8879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}