# Fractional CFO Engagement Rules

> The Fractional CFO Engagement Rules carries 4 published figures read from 4 sources' own pages, from 5,000 to 15,000,000 GBP, read 28 October 2026.

Fractional CFO cost · https://fractionalcfocost.co.uk/datasets/fractional-cfo-engagement-rules/ · computed 2026-10-29

**Range of the published figures:** 5,000 to 15,000,000 GBP (range 5,000 to 15,000,000 GBP; 4 published figures; 6 of 4 sources read publish one).

6 of the 4 named sources read in full publish a figure; 1 publish none, read 28 October 2026.

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Read |
|---|---|---|
| [Companies Act 2006 s382 (small company qualifying conditions)](https://www.legislation.gov.uk/ukpga/2006/46/section/382) | 15,000,000 GBP | 2026-10-28 |
| [HMRC: off-payroll working for clients](https://www.gov.uk/guidance/april-2021-changes-to-off-payroll-working-for-clients) | 10,200,000 GBP | 2026-10-28 |
| [gov.uk VAT thresholds](https://www.gov.uk/how-vat-works/vat-thresholds) | 90,000 GBP | 2026-10-28 |
| [HMRC rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027) | 5,000 GBP | 2026-10-19 |
| [HMRC: off-payroll working for clients](https://www.gov.uk/guidance/april-2021-changes-to-off-payroll-working-for-clients) | 45 day | 2026-10-28 |
| [HMRC rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027) | 15 % | 2026-10-19 |
| [HMRC rates and allowances: National Insurance](https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions) | 15 % | 2026-10-24 |
| [gov.uk VAT registration](https://www.gov.uk/vat-registration) | 12 month | 2026-10-24 |

## The sentence each figure was read from (8)

- [Companies Act 2006 s382 (small company qualifying conditions)](https://www.legislation.gov.uk/ukpga/2006/46/section/382), read 2026-10-28: "The qualifying conditions are met by a company in a year in which it satisfies two or more of the following requirements— Turnover [F3Not more than £15 million]"
- [HMRC: off-payroll working for clients](https://www.gov.uk/guidance/april-2021-changes-to-off-payroll-working-for-clients), read 2026-10-28: "have an annual turnover of more than £10.2 million"
- [gov.uk VAT thresholds](https://www.gov.uk/how-vat-works/vat-thresholds), read 2026-10-28: "Circumstance Threshold What to do Total taxable turnover More than £90,000 Register for VAT"
- [HMRC rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027), read 2026-10-19: "£5,000 per year"
- [HMRC: off-payroll working for clients](https://www.gov.uk/guidance/april-2021-changes-to-off-payroll-working-for-clients), read 2026-10-28: "You must provide a response within 45 days of receiving notification that the worker or deemed employer disagrees with your employment status determination."
- [HMRC rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027), read 2026-10-19: "The National Insurance Class 1B rate for 2026 to 2027 is 15%."
- [HMRC rates and allowances: National Insurance](https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions), read 2026-10-24: "Rate above the Secondary Threshold 15% 15% 13.8% 13.8% 13.8%"
- [gov.uk VAT registration](https://www.gov.uk/vat-registration), read 2026-10-24: "your total taxable turnover for the last 12 months goes over £90,000 (the VAT threshold)"

## Read in full, publishes no figure

- [HMRC Employment Status Manual ESM10014](https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm10014), read 2026-10-28: read in full and no accepted figure on the page

## Methodology

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 6 of the 4 named sources that could be read published a usable figure; 1 published none and are recorded as not published, never filled in; 7 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in GBP (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 206 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per rule with its authority and current figure: whether the client or the contractor decides IR35 status (by the client's size under Companies Act s382 thresholds), the VAT registration threshold and 20% standard rate that sits on a VAT-registered firm's fee, and the employer NIC rate and secondary threshold and the auto-enrolment minimum that load the full-time comparison

## Sources

- [HMRC: understanding off-payroll working (IR35)](https://www.gov.uk/guidance/understanding-off-payroll-working-ir35) (the publisher's own terms; quoted for reporting and comment)
- [HMRC: off-payroll working for clients](https://www.gov.uk/guidance/april-2021-changes-to-off-payroll-working-for-clients) (the publisher's own terms; quoted for reporting and comment)
- [HMRC: check employment status for tax (CEST)](https://www.gov.uk/guidance/check-employment-status-for-tax) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Employment Status Manual ESM10014](https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm10014) (the publisher's own terms; quoted for reporting and comment)
- [Companies Act 2006 s382 (small company qualifying conditions)](https://www.legislation.gov.uk/ukpga/2006/46/section/382) (the publisher's own terms; quoted for reporting and comment)
- [ITEPA 2003 Part 2 Chapter 10 (off-payroll working)](https://www.legislation.gov.uk/ukpga/2003/1/part/2/chapter/10) (the publisher's own terms; quoted for reporting and comment)
- [gov.uk VAT registration](https://www.gov.uk/vat-registration) (the publisher's own terms; quoted for reporting and comment)
- [gov.uk VAT thresholds](https://www.gov.uk/how-vat-works/vat-thresholds) (the publisher's own terms; quoted for reporting and comment)
- [HMRC rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027) (the publisher's own terms; quoted for reporting and comment)
- [HMRC rates and allowances: National Insurance](https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions) (the publisher's own terms; quoted for reporting and comment)
- [gov.uk workplace pension contributions](https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- The Fractional CFO Engagement Rules carries 4 published figures read from 4 sources' own pages, from 5,000 to 15,000,000 GBP, read 28 October 2026.
- 6 of the 4 named sources read in full publish a figure; 1 publish none, read 28 October 2026.

Cite as: "fractionalcfocost.co.uk Fractional CFO Engagement Rules", updated 2026-10-29, https://fractionalcfocost.co.uk/datasets/fractional-cfo-engagement-rules/.

CSV: https://fractionalcfocost.co.uk/datasets/fractional-cfo-engagement-rules.csv
JSON: https://fractionalcfocost.co.uk/datasets/fractional-cfo-engagement-rules.json
Embed (plain HTML, static link back): see https://fractionalcfocost.co.uk/datasets/fractional-cfo-engagement-rules/#median