STATUS DETERMINATION STATEMENT (SDS) — OFF-PAYROLL WORKING (IR35)

This Status Determination Statement ("SDS") is issued by the Client under Chapter 10 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003 (the "off-payroll working rules", commonly referred to as "IR35"). It sets out the Client's determination as to whether the Worker identified below would be regarded as an employee of the Client for income tax and National Insurance contributions ("NICs") purposes if the services were provided under a contract directly between the Client and the Worker, and the Client's reasons for that determination.

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

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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

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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: ________