What is a small and medium sized enterprise (SME)?

An SME is defined as a company having less than 500 employees and annual turnover under €100m or gross assets of not more than €86m.

It can be complex to determine whether a company is an SME as the wider group and investors also need to be considered. If you are unsure whether you meet the definition, please contact us via uk_nifty_forms_support@pwc.com

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