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STATUS DETERMINATION STATEMENT (SDS) — OFF-PAYROLL WORKING (IR35)
1. THE PARTIES AND THE ENGAGEMENT
The Client (the person for whom the services are provided):
- Name of Client: ________
- Registered/trading address: ________
- Company registration number (if applicable): ________
- Contact for this SDS: ________
The Worker (the individual who personally performs, or is to perform, the services):
- Name of Worker: ________
- Worker's address: ________
The Intermediary (the personal service company or other intermediary through which the Worker's services are supplied):
- Name of Intermediary (PSC): ________
- Intermediary's registered address: ________
- Company registration number (if applicable): ________
The Agency (if the Worker is supplied through an agency or other party in the labour supply chain):
- Name of Agency: ________
- Agency's registered address: ________
Details of the engagement:
- Role/job title: ________
- Description of services: ________
- Contract/purchase order reference: ________
- Engagement start date: ________
- Engagement end date (or expected duration): ________
2. THE DETERMINATION
Having considered the terms of the engagement and the manner in which the services are, or are to be, provided, the Client has determined that this engagement is:
________ the off-payroll working rules (that is, [inside / outside] IR35).
Where the engagement is determined to be inside the off-payroll working rules, this means that, applying the ordinary tests of employment status, the Worker would be regarded as an employee of the Client for tax and NICs purposes if the services were provided under a contract directly between the Client and the Worker.
Where the engagement is determined to be outside the off-payroll working rules, this means that the Worker would not be so regarded and would instead be in business on their own account.
3. REASONS FOR THE DETERMINATION
The Client has reached the above determination for the following reasons, having weighed the key employment-status factors together. The relevant findings against each factor are set out below.
| Factor | Finding and reasoning |
| Personal service / right of substitution | ________ |
| Control (how, what, where and when the work is done) | ________ |
| Mutuality of obligation | ________ |
| Financial risk | ________ |
| Provision of equipment | ________ |
| Part-and-parcel / integration into the organisation | ________ |
| Exclusivity | ________ |
Overall assessment: Taking the above factors together, and giving appropriate weight to each, the Client's overall reasoning for the determination is as follows: ________
4. REASONABLE CARE
5. CONSEQUENCES OF THE DETERMINATION
If the engagement is inside the off-payroll working rules, the party who pays the Intermediary (the "fee-payer") is responsible for operating PAYE and deducting income tax and employee NICs from the payments for the Worker's services, and for accounting for employer NICs and (where applicable) the Apprenticeship Levy. In this engagement, the fee-payer responsible for those deductions is: ________.
If the engagement is outside the off-payroll working rules, the off-payroll deductions described above do not apply, and the Intermediary remains responsible for its own tax affairs in the ordinary way.
6. CLIENT-LED DISAGREEMENT PROCESS
If the Worker or the deemed employer/fee-payer (or the Agency) disagrees with this determination, they may make representations to the Client setting out why they consider the determination to be incorrect. The Client will consider any such representations and the reasons provided, and will either confirm the original determination (giving reasons) or issue a new SDS.
The Client must respond to any representations within 45 days of receiving them. Until the Client responds, the original determination in this SDS continues to apply.
- Representations should be sent to: ________
- Address / email for representations: ________
- Deadline for the Client to respond: within 45 days of receipt (target response date, if fixed: ________)
7. SIGNATURE
Signed for and on behalf of the Client:
- Signature: ________
- Name: ________
- Position: ________
- Date: ________
Fields you complete are inserted into the document live. This template is general guidance only - not legal advice.