Question Re Small Co exemption

[Lance]

My advice has been to forget the exemption and act a larger firm on this one.

I think this is a bad idea.
Act like it's your problem. Not like it's the client's.
Especially when the small company exemption is defined like this

The definition of what is a ‘small business’ is taken from the Companies Act 2006 and will apply to limited companies, LLPs, unregistered companies and overseas companies.

a wealthy individual does not fit any of those.

You might be right, but as this only really about liability for getting it wrong, assume the worst.
Get an SDS from the client anyway as that will be useful evidence.

[eek]

If you are HMRCs sight lines don’t give them a reason to go for you while this work is potentially outside it’s not worth the risk of treating it that way.