Status, Administration and Ethical Compliance
Employment status, off-payroll working, filing and payment, penalties, accounting, law, ethics and communication.
How to study the ATT Qualification
Use Finance Act 2025 for the 2026 tax papers, complete the three foundational CBEs early, apply professional ethics throughout and concentrate option practice on the one paper you will enter.
Core concepts
Concept 1
Employment status follows the real working relationship and affects PAYE, NIC and compliance responsibility.
Exam cue: Apply status factors to the contract and actual conduct.
Concept 2
Off-payroll rules determine who assesses status and operates deductions in scope cases.
Exam cue: Map the decision-maker, fee payer and reporting obligations.
Concept 3
Business compliance advice must follow ATT rules, PCRT and accurate filing standards.
Exam cue: Present deadlines, risks and corrective action clearly.
Risk pitfalls and guardrails
Relying on the contract label alone.
Guardrail: Do not use an obsolete tax rate, assume a relief, ignore legal form, submit unsupported information or omit the relevant deadline and ethical response.
Assuming off-payroll rules apply identically to every engager.
Guardrail: Do not use an obsolete tax rate, assume a relief, ignore legal form, submit unsupported information or omit the relevant deadline and ethical response.
Submitting figures known to be unsupported or misleading.
Guardrail: Do not use an obsolete tax rate, assume a relief, ignore legal form, submit unsupported information or omit the relevant deadline and ethical response.
Memory anchors
Status substance
Use the actual relationship, not only its label.
Control
Consider who controls what, how, when and where work is done.
Substitution
Assess whether a genuine substitution right exists and operates.
Off-payroll
Identify client, worker intermediary, status decision and fee payer.
Ethical filing
Correct errors and refuse misleading submissions.
Checkpoint rule
Do the check-up only after you can summarize each concept in one sentence and identify one dangerous pitfall from memory.
Knowledge Check (after reading)
Short check-up to confirm understanding of this module.
Check-up Questions
A courier supplies personal service, wears the engager's uniform, follows fixed routes and cannot send a substitute. Which status indicator is strongest?
A skilled consultant chooses how and when to work, can provide a qualified substitute and bears rework costs. Which conclusion is more consistent?
Answer all questions to submit.
Next step personalized recommendations
Continue learning
Move forward only after this module is stable.
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