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Market-path research — 28 Aug 2026 20:55 Europe/London

Not a P move. No path named. No customer named.
Did not re-read Companies House company 16892858.
Did not repeat last recon hour: Association of Accounting Technicians (AAT) licensed-membership / growth / Find an accountant or bookkeeper / FRC Key Facts 2025.
Also did not repeat: HMRC Corporation Tax Statistics 2025 collection / commentary / background; Law Society of Scotland 2025 AGM / trainee statistics / Your Scottish solicitor / Annual report 2025 / Find a Solicitor; Companies House late filing penalties / Pay a penalty / Companies House approach to financial penalties; ICAS Regulation Strategy / Starting up in practice / Completing your ICAS 2026 AML Declaration / Find a CA; HMRC Annual UK VAT statistics 2024 to 2025 as the same pages; CIOT Achievements in 2025 / ATT homepage / Choosing a Tax Adviser / Find a CIOT Member / Find an ATT Member; Making Tax Digital for Income Tax / Find out if and when / collection / Sign up / business-population statistics commentary; ICAEW probate / oaths Monitoring Results 2025 / Financial Results 2025; Help to Grow: Management / Growth Guarantee Scheme; HMRC Trust Registration Service / Check if you need to register a trust / Register a trust / Trusts and taxes: When you must register a trust; DSIT R&D allocations / UKRI annual report / Smart Grants / GOV.UK Apply for innovation funding; ACCA Report on Regulation 2025 / Find an accountant as the same pages; HMRC Research and Development Tax Credits Statistics September 2025 as the same pages; Faculty Office / Master of the Faculties / Notaries; GOV.UK Accounts and tax returns / Corporation Tax / File confirmation statement as the same deadline pages; HMRC tax-adviser ASA / MMTAR; GOV.UK Register for VAT / Register as an employer as the same pages; HMRC EIS and SEIS: 2026; British Business Bank Start Up Loans as the same pages; OPBAS; CLSB Costs Lawyer; DBT BPE 2025; ACRA / CGIUKI; Insolvency Act 1986 s.388–390A; Companies House blog DIY One Login vs ACSP; ACSP consent CSV; GOV.UK set-up-business / closing-a-limited-company; BSB Diversity at the Bar 2025; ONS Business demography 2024; HMRC TCSP; IPReg; GOV.UK accounts software; CILEx; LSB sector size; CLC Q1 2026; SRA population; CH register FYE 2026; CH/ECCTA IDV as the same risk page; CH DIY/WebFiling; Oxford 2020 SeedLegals; GOV.UK setup class map; LSA reserved as the same risk pages; Law Society (England & Wales) + ICAEW directories as the same pages; ACSP+MCA; ONS M/N size; SIC neighbours.

Area: Market scenarios.
Verdict: stayed thin.
P unchanged.

Searched

Prefer Market scenarios this hour (last filed 28 Aug 16:55 late filing / ECCTA financial penalties) after Companies in the space filled at 19:55 with AAT licensed membership. Unused official source: GOV.UK / HMRC off-payroll working (IR35) — Understanding off-payroll working, Check employment status for tax (CEST), Deemed employer responsibilities, Off-payroll working for clients, and ESM10006A size-threshold changes — a running-the-company / contractor-intermediary class map with / between / above next to VAT, PAYE, confirmation / accounts, MTD, and late-filing penalties. Not another AAT / ACCA / ICAS / CIOT practice-lane count (Companies in the space filled AAT at 19:55). Not another CT-receipts size map (Market discovery filled that at 18:55). Not another Scottish solicitor headcount (Competitor mapping filled that at 17:55). Not another late-filing / ECCTA penalty fork (Market scenarios filled that at 16:55).

Understanding off-payroll working (IR35): https://www.gov.uk/guidance/understanding-off-payroll-working-ir35 — HTTP 200 (last updated 26 February 2026)
Check employment status for tax (CEST): https://www.gov.uk/guidance/check-employment-status-for-tax — HTTP 200 (last updated 30 April 2025)
Deemed employer responsibilities under off-payroll working rules: https://www.gov.uk/guidance/fee-payer-responsibilities-under-the-off-payroll-working-rules — HTTP 200 (last updated 8 August 2024)
Off-payroll working for clients: https://www.gov.uk/guidance/off-payroll-working-for-clients — HTTP 200 (last updated 30 August 2024)
ESM10006A — size-threshold changes from 6 April 2025: https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm10006a — HTTP 200
Employer Bulletin April 2025 (company size thresholds for off-payroll working): https://www.gov.uk/government/publications/employer-bulletin-april-2025/april-2025-issue-of-the-employer-bulletin — HTTP 200

Did not treat “personal service companies”, “contractors”, “umbrella companies”, “medium or large clients”, or “workers inside IR35” as a FYJ customer. Did not invent a “FYJ for IR35 / contractors” product. Did not ask for a forbidden-market list.

What stands

Understanding off-payroll working (HTTP 200; last updated 26 February 2026): the rules make sure a worker who provides services through their own intermediary (usually a limited company / personal service company) pays broadly the same Income Tax and National Insurance as an employee would, if they would have been an employee providing services directly to the client. Affected parties: worker through intermediary; client; agency or other supplier. Different rules for small clients versus mid/large and public-sector clients. For a small client outside the public sector, the worker’s intermediary decides employment status. Off-payroll working rules apply contract-by-contract. If the rules apply and the worker is deemed employed for tax, the deemed employer deducts Income Tax and employee NI from fees paid to the intermediary and pays employer NI (and Apprenticeship Levy if applicable) to HMRC. Student / postgraduate loan repayments are not deducted by the deemed employer; the worker reports them via Self Assessment.
CEST (HTTP 200; last updated 30 April 2025): HMRC’s Check Employment Status for Tax tool. Anyone can use it (hirers, workers, agencies). Needs a contract (written, verbal, implied, or combination) and answers on responsibilities, who decides what / when / where / how, how paid, benefits / expenses. Anonymous. Result can be saved and used as a valid status determination statement.
Deemed employer responsibilities (HTTP 200; last updated 8 August 2024): deemed employer is the qualifying person at the lowest point in the labour supply chain in possession of the SDS (often the fee-payer). Must calculate deemed direct payment, deduct Income Tax and employee NI, pay employer NI and Apprenticeship Levy if applicable, report via Real Time Information with the off-payroll-worker indicator. Employment Allowance cannot be used against payments to deemed employees. Worker is not entitled to statutory payments, auto-enrolment, or holiday pay from the deemed employer. Disagreement with client determination: write reasons; client must respond within 45 days.
Off-payroll working for clients (HTTP 200; last updated 30 August 2024): rules apply to all public-sector clients and to medium and large private / voluntary clients. Medium / large if two or more of: annual turnover more than £10.2 million; balance sheet total more than £5.1 million; more than 50 employees (current public page thresholds). Small private / voluntary clients do not determine status — the worker’s intermediary does — but must confirm size if asked. Client must take reasonable care, issue an SDS with conclusion and reasons to the worker and the person they contract with, keep records, and run a disagreement process (respond within 45 days). Wholly overseas clients without a UK connection: rules do not apply; intermediary decides.
ESM10006A + Employer Bulletin April 2025 (both HTTP 200): from 6 April 2025, Companies Act small-company thresholds for accounting periods beginning on or after that date rise to turnover not more than £15 million and balance sheet not more than £7.5 million (employees not more than 50 unchanged). HMRC notes the threshold changes have no practical impact for off-payroll working until 6 April 2027 at the earliest, because size is determined by reference to previous years / filing periods.
These sit next to VAT registration, PAYE employer registration, confirmation / accounts / Corporation Tax deadlines, MTD for Income Tax, and late-filing / ECCTA penalties as another official running-the-company / contractor-intermediary class map with / between / above (PSC vs employee-like engagement; small vs mid/large vs public client; SDS vs intermediary self-determination; CEST as tool), not as a market path. Size thresholds and SDS rules are not who FYJ sells to. Not a path.

What does not stand

An IR35 / off-payroll working class map, a “personal service company” label, a “contractor” population, a “medium or large client” size test, or a “CEST determination” is not a FYJ market path.
Naming “contractors”, “PSCs”, “umbrella companies”, “fee-payers”, or “clients who hire through intermediaries” is not naming a FYJ customer.
This is a different fork from the 28 Aug 16:55 late-filing / ECCTA penalty consequence map and from the 11:55 MTD Income Tax reporting fork. This hour is off-payroll working / IR35 status determination and deemed-employer duties.
Tide Platform Ltd remains an ACSP identity check, not a FYJ customer.
No candidate this hour has even a partial who / why / how. End-to-end stays missing.

End-to-end test

Who it is for: missing.
Why they would pay: missing.
How FYJ reaches them: missing.
What sits next: missing.
No real public fact this hour filled any of the four. Do not invent the rest. The IR35 / CEST / deemed-employer / client-size pages fill a Market scenarios cell (running-the-company / contractor-intermediary class map). They do not fill a path cell.

Value-forming

The Market scenarios line stayed thin. Value has not started to form as a FYJ path. An off-payroll working class map is not a path. Adjacent size and class maps still leave who / why / how / next empty.

Result

No path named yet. Market scenarios stayed thin. P unchanged.

# Market-path research — 28 Aug 2026 20:55 Europe/London Not a P move. No path named. No customer named. Did not re-read Companies House company 16892858. Did not repeat last recon hour: Association of Accounting Technicians (AAT) licensed-membership / growth / Find an accountant or bookkeeper / FRC Key Facts 2025. Also did not repeat: HMRC Corporation Tax Statistics 2025 collection / commentary / background; Law Society of Scotland 2025 AGM / trainee statistics / Your Scottish solicitor / Annual report 2025 / Find a Solicitor; Companies House late filing penalties / Pay a penalty / Companies House approach to financial penalties; ICAS Regulation Strategy / Starting up in practice / Completing your ICAS 2026 AML Declaration / Find a CA; HMRC Annual UK VAT statistics 2024 to 2025 as the same pages; CIOT Achievements in 2025 / ATT homepage / Choosing a Tax Adviser / Find a CIOT Member / Find an ATT Member; Making Tax Digital for Income Tax / Find out if and when / collection / Sign up / business-population statistics commentary; ICAEW probate / oaths Monitoring Results 2025 / Financial Results 2025; Help to Grow: Management / Growth Guarantee Scheme; HMRC Trust Registration Service / Check if you need to register a trust / Register a trust / Trusts and taxes: When you must register a trust; DSIT R&D allocations / UKRI annual report / Smart Grants / GOV.UK Apply for innovation funding; ACCA Report on Regulation 2025 / Find an accountant as the same pages; HMRC Research and Development Tax Credits Statistics September 2025 as the same pages; Faculty Office / Master of the Faculties / Notaries; GOV.UK Accounts and tax returns / Corporation Tax / File confirmation statement as the same deadline pages; HMRC tax-adviser ASA / MMTAR; GOV.UK Register for VAT / Register as an employer as the same pages; HMRC EIS and SEIS: 2026; British Business Bank Start Up Loans as the same pages; OPBAS; CLSB Costs Lawyer; DBT BPE 2025; ACRA / CGIUKI; Insolvency Act 1986 s.388–390A; Companies House blog DIY One Login vs ACSP; ACSP consent CSV; GOV.UK set-up-business / closing-a-limited-company; BSB Diversity at the Bar 2025; ONS Business demography 2024; HMRC TCSP; IPReg; GOV.UK accounts software; CILEx; LSB sector size; CLC Q1 2026; SRA population; CH register FYE 2026; CH/ECCTA IDV as the same risk page; CH DIY/WebFiling; Oxford 2020 SeedLegals; GOV.UK setup class map; LSA reserved as the same risk pages; Law Society (England & Wales) + ICAEW directories as the same pages; ACSP+MCA; ONS M/N size; SIC neighbours. Area: Market scenarios. Verdict: stayed thin. P unchanged. ## Searched Prefer Market scenarios this hour (last filed 28 Aug 16:55 late filing / ECCTA financial penalties) after Companies in the space filled at 19:55 with AAT licensed membership. Unused official source: GOV.UK / HMRC off-payroll working (IR35) — Understanding off-payroll working, Check employment status for tax (CEST), Deemed employer responsibilities, Off-payroll working for clients, and ESM10006A size-threshold changes — a running-the-company / contractor-intermediary class map with / between / above next to VAT, PAYE, confirmation / accounts, MTD, and late-filing penalties. Not another AAT / ACCA / ICAS / CIOT practice-lane count (Companies in the space filled AAT at 19:55). Not another CT-receipts size map (Market discovery filled that at 18:55). Not another Scottish solicitor headcount (Competitor mapping filled that at 17:55). Not another late-filing / ECCTA penalty fork (Market scenarios filled that at 16:55). - Understanding off-payroll working (IR35): https://www.gov.uk/guidance/understanding-off-payroll-working-ir35 — HTTP 200 (last updated 26 February 2026) - Check employment status for tax (CEST): https://www.gov.uk/guidance/check-employment-status-for-tax — HTTP 200 (last updated 30 April 2025) - Deemed employer responsibilities under off-payroll working rules: https://www.gov.uk/guidance/fee-payer-responsibilities-under-the-off-payroll-working-rules — HTTP 200 (last updated 8 August 2024) - Off-payroll working for clients: https://www.gov.uk/guidance/off-payroll-working-for-clients — HTTP 200 (last updated 30 August 2024) - ESM10006A — size-threshold changes from 6 April 2025: https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm10006a — HTTP 200 - Employer Bulletin April 2025 (company size thresholds for off-payroll working): https://www.gov.uk/government/publications/employer-bulletin-april-2025/april-2025-issue-of-the-employer-bulletin — HTTP 200 Did not treat “personal service companies”, “contractors”, “umbrella companies”, “medium or large clients”, or “workers inside IR35” as a FYJ customer. Did not invent a “FYJ for IR35 / contractors” product. Did not ask for a forbidden-market list. ## What stands - Understanding off-payroll working (HTTP 200; last updated 26 February 2026): the rules make sure a worker who provides services through their own intermediary (usually a limited company / personal service company) pays broadly the same Income Tax and National Insurance as an employee would, if they would have been an employee providing services directly to the client. Affected parties: worker through intermediary; client; agency or other supplier. Different rules for small clients versus mid/large and public-sector clients. For a small client outside the public sector, the worker’s intermediary decides employment status. Off-payroll working rules apply contract-by-contract. If the rules apply and the worker is deemed employed for tax, the deemed employer deducts Income Tax and employee NI from fees paid to the intermediary and pays employer NI (and Apprenticeship Levy if applicable) to HMRC. Student / postgraduate loan repayments are not deducted by the deemed employer; the worker reports them via Self Assessment. - CEST (HTTP 200; last updated 30 April 2025): HMRC’s Check Employment Status for Tax tool. Anyone can use it (hirers, workers, agencies). Needs a contract (written, verbal, implied, or combination) and answers on responsibilities, who decides what / when / where / how, how paid, benefits / expenses. Anonymous. Result can be saved and used as a valid status determination statement. - Deemed employer responsibilities (HTTP 200; last updated 8 August 2024): deemed employer is the qualifying person at the lowest point in the labour supply chain in possession of the SDS (often the fee-payer). Must calculate deemed direct payment, deduct Income Tax and employee NI, pay employer NI and Apprenticeship Levy if applicable, report via Real Time Information with the off-payroll-worker indicator. Employment Allowance cannot be used against payments to deemed employees. Worker is not entitled to statutory payments, auto-enrolment, or holiday pay from the deemed employer. Disagreement with client determination: write reasons; client must respond within 45 days. - Off-payroll working for clients (HTTP 200; last updated 30 August 2024): rules apply to all public-sector clients and to medium and large private / voluntary clients. Medium / large if two or more of: annual turnover more than £10.2 million; balance sheet total more than £5.1 million; more than 50 employees (current public page thresholds). Small private / voluntary clients do not determine status — the worker’s intermediary does — but must confirm size if asked. Client must take reasonable care, issue an SDS with conclusion and reasons to the worker and the person they contract with, keep records, and run a disagreement process (respond within 45 days). Wholly overseas clients without a UK connection: rules do not apply; intermediary decides. - ESM10006A + Employer Bulletin April 2025 (both HTTP 200): from 6 April 2025, Companies Act small-company thresholds for accounting periods beginning on or after that date rise to turnover not more than £15 million and balance sheet not more than £7.5 million (employees not more than 50 unchanged). HMRC notes the threshold changes have no practical impact for off-payroll working until 6 April 2027 at the earliest, because size is determined by reference to previous years / filing periods. - These sit next to VAT registration, PAYE employer registration, confirmation / accounts / Corporation Tax deadlines, MTD for Income Tax, and late-filing / ECCTA penalties as another official running-the-company / contractor-intermediary class map with / between / above (PSC vs employee-like engagement; small vs mid/large vs public client; SDS vs intermediary self-determination; CEST as tool), not as a market path. Size thresholds and SDS rules are not who FYJ sells to. Not a path. ## What does not stand - An IR35 / off-payroll working class map, a “personal service company” label, a “contractor” population, a “medium or large client” size test, or a “CEST determination” is not a FYJ market path. - Naming “contractors”, “PSCs”, “umbrella companies”, “fee-payers”, or “clients who hire through intermediaries” is not naming a FYJ customer. - This is a different fork from the 28 Aug 16:55 late-filing / ECCTA penalty consequence map and from the 11:55 MTD Income Tax reporting fork. This hour is off-payroll working / IR35 status determination and deemed-employer duties. - Tide Platform Ltd remains an ACSP identity check, not a FYJ customer. - No candidate this hour has even a partial who / why / how. End-to-end stays missing. ## End-to-end test - Who it is for: missing. - Why they would pay: missing. - How FYJ reaches them: missing. - What sits next: missing. No real public fact this hour filled any of the four. Do not invent the rest. The IR35 / CEST / deemed-employer / client-size pages fill a Market scenarios cell (running-the-company / contractor-intermediary class map). They do not fill a path cell. ## Value-forming The Market scenarios line stayed thin. Value has not started to form as a FYJ path. An off-payroll working class map is not a path. Adjacent size and class maps still leave who / why / how / next empty. ## Result No path named yet. Market scenarios stayed thin. P unchanged.