Skip to main content

United Kingdom source reference

UK off-payroll commercial comparison boundary

Official boundary requiring contract-specific status review and placing applicable employer costs on top of the deemed payment. This United Kingdom source reference supports 2 Margin101 public pages.

Official sourceReferencelabour and employment

Current monitored claims

ValueScopeLabel
Status requires contract-specific review outside this calculatorMargin101 compares confirmed hypothetical commercial costs and never determines IR35 status.Contract-specific status boundary
Applicable employer costs are paid on top of the deemed paymentThe user supplies the applicable combined employer on-cost rate; Margin101 does not infer payroll rates.Deemed-employer cost treatment

Source status

Official source
HM Revenue & Customs
Status
verified
Cadence
quarterly
Last checked
2026-07-28
Effective
No separate effective date recorded
Version
2026-07-16

Source link

Margin101 checks this official page on the cadence shown here and links it to the public tools, methodologies and guides that depend on it.

Open official source

Why Margin101 tracks this source

Official boundary requiring contract-specific status review and placing applicable employer costs on top of the deemed payment. It is kept within the united kingdom small-business data layer so linked Margin101 pages can state their market assumptions and evidence scope clearly.

Page fit

  • Market: United Kingdom
  • Category: labour and employment
  • Authority: HM Revenue & Customs

Reader note

  • Margin101 uses this source only for the pages listed below.
  • Market-wide background lives on the hub, not repeated on every source page.

Source monitoring history

See when this source record was first published, what changed, and what later checks of the official source found.

  1. No change

    Margin101 checked the archived official evidence supporting UK off-payroll commercial comparison boundary.

    Source
    HM Revenue & Customs — UK off-payroll commercial comparison boundary
  2. Initial publication

    Published the verified UK off-payroll commercial comparison boundary source reference in the en-gb DataHub.

    Source
    HM Revenue & Customs — UK off-payroll commercial comparison boundary
    Version
    2026-07-16
    Change type
    published

Used by Margin101

Related data in this market/category

Source notes

HMRC off-payroll status and deemed-employer responsibilities guidance. The monitored claims are educational reference context; the scope shown in the table controls how Margin101 uses each claim.