David Smith#4237

David Smith

David is a partner at DLA Piper.

Contributed to


IR35—off-payroll workers
IR35—off-payroll workers
Practice notes

This Practice Note considers the IR35 rules that apply when a public authority or a medium or large private sector entity with a UK connection engages an off-payroll worker through their own personal service company (PSC). These rules shift the responsibility for assessing whether IR35 applies from the PSC to the client (or another intermediary). This Practice Note explains how the regime operates, considers the detailed information requirements, such as the ‘status determination statement’, and also sets out the consequences of non-compliance. This Practice Note was produced in partnership with David Smith of DLA Piper.

Practice Area


  • Contributing Author

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