Key requirements
For work from 1 April 2023 through 31 December 2027, the alternative is 24% of net income. From 1 January 2028, gross income moves to the standard 15% professional rate, with the net election retained. The exemption ending on 31 March 2023 is no longer the current rule. The mediator must meet the specified certification or designated-provider definition, including the source’s treatment of proceedings settled or withdrawn before hearing. Check qualification, engagement dates and service location, and distinguish this arrangement from an ordinary consultant or public entertainer.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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