Status determination disagreement process—off-payroll rules (IR35)
Status determination disagreement process—off-payroll rules (IR35)

The following Employment precedent provides comprehensive and up to date legal information covering:

  • Status determination disagreement process—off-payroll rules (IR35)

[To be set out on client’s headed notepaper or with client’s logo]

Status disagreement process

This document sets out the process that [insert name of client] operates in order to consider representations made to it by a worker and/or a deemed employer that a status determination statement (SDS), made by [insert name of client] and provided in accordance with the requirements of section 61NA of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003), in relation to the off-payroll working rules, is incorrect. Compliance with this process ensures the duty contained at ITEPA 2003, s 61T is satisfied.

We refer to the ‘Worker’ to mean the individual who provides services to us in relation to one or more Engagements via an intermediary, being the Worker’s personal service company (PSC). Where we do not have a contractual relationship directly with the PSC, the entity with which we have a contractual relationship is referred to as the Agency.

As a business who is or will be receiving the services of the Worker, we are the ‘client’ for the purposes of the off-payroll IR35 rules (also known as the engager, hirer or end client). As the client, we are responsible for determining whether the off-payroll IR35 rules apply. We do this by assessing various aspects of an engagement

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