Each compendium is a complete governance suite - structured procedures, statutory references, and compliance checklists written by a qualified AAT accountant with 13+ years of senior finance experience.
SOP-001 - Determining whether an engagement falls under Chapter 8 (small client, PSC responsible) or Chapter 10 (medium/large client, end client responsible) of ITEPA 2003.
SOP-002 - The employment status tests applied in IR35 assessments — mutuality of obligation, control, substitution, financial risk, and other indicators — drawn from case law and HMRC guidance.
SOP-003 - Procedure for completing the HMRC CEST (Check Employment Status for Tax) tool, documenting the result, and using the outcome as part of the IR35 status determination.
SOP-004 - Preparation, content, and issue of the Status Determination Statement (SDS) required under Chapter 10 ITEPA 2003, including the pass-down obligation and consequences of non-issue.
SOP-005 - Calculation of the deemed employment payment under Chapter 8 ITEPA 2003 for PSC engagements with small clients, including allowable deductions and year-end payroll procedure.
SOP-006 - Chapter 10 fee payer obligations to deduct PAYE and NIC before paying the PSC, the impact on the PSC's corporation tax position, and how the worker reports the income.
SOP-007 - Structured review of IR35 contracts and actual working practices to identify red flags, confirm alignment between contract terms and reality, and produce a documented status position.
SOP-008 - The Chapter 10 client-led disagreement process under s.61NB ITEPA 2003 — how a worker or PSC can challenge an SDS determination and the 45-day resolution procedure.
SOP-009 - IR35 compliance record keeping obligations, retention periods, the documentary evidence needed to withstand HMRC enquiry, and the response procedure for IR35 compliance checks.
SOP-010 - Legitimate tax planning for PSC contractors both inside and outside IR35 — salary/dividend optimisation, pension contributions, expense management, and multiple engagement structuring.
Includes all 10 Platinum Standard SOPs listed on this page, delivered securely as PDF via our Cloudflare R2 fulfillment engine.