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Nebula Finance
For end clients

Keep the record, not just the answer

Under s.61NA ITEPA 2003 a statement made without reasonable care is not a status determination statement at all — so the consequences follow as if you had never issued one. What answers that years later is the file behind it.

  • Both accounts of the working arrangements

    Your hiring manager answers; the worker answers the same questions through a link. Where the two differ, that difference is the finding — and you record which account you rely on and why.

  • A determination with reasons, affirmed by a named person

    The tool proposes; you determine. Nothing is issued until someone at your organisation affirms it, and it will not let you affirm on facts you have not gathered.

  • Deadlines that actually cost money

    The statement must reach the worker and the party you contract with before any payment (ESM10013), and a challenge must be answered within 45 days (s.61T). Both are tracked from the dates you enter.

Decision-support, not regulated financial, tax or legal advice. The determination and the reasonable care behind it remain yours — no tool's output can move a statutory duty from the person who owes it. There is no human review step: what you get is a recommendation you decide on.

Create your account

Two questions about your organisation first — they decide whether the rules reach you at all.

NHS bodies, government departments and agencies, local authorities, police and fire authorities, state schools, universities, the BBC. If you are, the off-payroll rules apply to you whatever your size.

Small means meeting two or more of: turnover £10.2m or less, balance-sheet total £5.1m or less, 50 employees or fewer. A company is always small in its first financial year.

This goes on every determination you issue, so use the legal name.

At least 12 characters.

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Not sure yet? The free checks need no account and store nothing.

Create an end-client account · Nebula IR35 | Nebula IR35