[To be set out on client’s headed notepaper or with client’s logo] Off-payroll working (IR35): confirmation of the size of our organisation On [insert date request received] we received a request from you to confirm the size of our organisation for the purposes of the off-payroll rules for the tax year [insert tax year]. In accordance with section 60H of the Income Tax (Earning and Pensions) Act 2003 (ITEPA 2003), we are required to provide you with a response to your

[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 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’

[To be set out on client’s headed notepaper or with client’s logo] Status determination statement This is a status determination statement, provided in accordance with the requirements of section 61NA of the Income Tax (Earnings and Pensions) Act 2003, in relation to the off-payroll rules. The off-payroll rules can apply if a worker (sometimes known as a contractor) provides their services through their own limited company (usually known as a personal service company, or PSC), or another type of intermediary, to a client which is a public authority, or a large or medium private sector organisation with a UK connection. The rules apply if a worker provides their services to a client through an intermediary, but would be classed as an employee for tax purposes if they were contracted directly, and ensure that such workers pay broadly the same tax and National Insurance contributions (NICs) as employees. These rules are known as the ‘large and public client off-payroll rules’, which are part of the IR35 regime. As a [large or medium private sector

As set out in Practice Note: IR35—introduction, developments and key difficulties, the IR35 regime comprises two main elements. This Practice Note explains the aspect of the IR35 regime which applies where an individual worker provides services to an end client through an intermediary, such as a personal service company (PSC) or partnership, in circumstances where the individual would otherwise: • for income tax purposes, be regarded as an employee or an office-holder of the end client, and • for National Insurance contributions (NICs) purposes, be regarded as employed in employed earner’s employment by the end client other than where the end client is a public authority or a medium or large private entity with a UK connection. This regime is referred to as the ‘small client off-payroll regime’ throughout this Practice Note and all other items in this subtopic. In situations where the end client is a public authority or a medium or large private entity with a UK connection, the other aspect of the IR35 regime applies. That regime is referred to as

As set out in Practice Note: IR35—introduction, developments and key difficulties, the IR35 regime comprises two main elements. As explained in Practice Note: IR35—the small client off-payroll regime, an aspect of IR35 known as the ‘small client off-payroll regime’ applies where an individual worker provides services to an end client through an intermediary, such as a personal service company (PSC) or partnership, in circumstances where the individual would otherwise: • for income tax purposes, be regarded as an employee or an office-holder of the end client, and • for National Insurance contributions (NICs) purposes, be regarded as employed in employed earner's employment by the end client other than where the end client is a public authority or a medium or large private entity with a UK connection (for which, see Practice Note: IR35—the large and public client off-payroll regime). For simplicity, this regime is referred to as the ‘small client off-payroll regime’ throughout this Practice Note and all other items in this subtopic, and end clients within this regime are

The International Renewable Energy Agency (IRENA) has published a progress report, tracking the delivery of two UAE Consensus goals—tripling renewable energy capacity and doubling energy efficiency by 2030. The report finds that across almost all metrics, the world has fallen behind the trajectory required to meet these goals. It serves as a progress tracker and provides recommendations to re-align the energy transition with the Paris Agreement goals and the 2030 targets. The report details the progress made in deploying renewable energy technologies, improving energy efficiency across industries and communities, and securing the necessary financial and policy frameworks to support these efforts. As the designated custodian agency for monitoring these goals, IRENA has published this report as the first in an annual series.

Ionising Radiation Regulations 2017

Ionising Radiation Regulations 1999 now revoked and replaced by the IRR17.

The Internal Revenue Service (IRS) has highlighted its partnership with HMRC in establishing HMRC’s Strengthened Reward Scheme, which launched in November 2025 to encourage reporting of serious tax avoidance and evasion involving the wealthiest individuals and largest businesses. The scheme drew on the expertise of the IRS Whistleblower Office, and the partnership supports wider efforts to identify cross-border tax evasion and strengthen tax compliance. The IRS and HMRC encourage individuals with specific, timely, significant and credible information about suspected tax law violations to submit reports. These may concern undeclared foreign bank accounts, concealed offshore assets, money laundering and transfer pricing manipulation. Whistleblowers may qualify for financial rewards where their information leads to the collection of tax or other proceeds, regardless of whether they are citizens or residents of the US or UK.

The European Insurance and Occupational Pensions Authority (EIOPA) has published the advice of the Insurance and Reinsurance Stakeholder Group (IRSG) on artificial intelligence (AI) governance and risk management in response to EIOPA’s Opinion. The advice emphasises that, although most AI systems used in the insurance sector are not classified as high-risk under EU Regulation (EU) 2024/1689 (the AI Act), advanced applications in core functions such as underwriting, pricing, and claims management may present risks that warrant targeted oversight. A risk‐based and proportionate approach is recommended given that the regulatory instruments—the Solvency II Directive (Directive 2009/138/EC), the Insurance Distribution Directive (Directive (EU) 2016/97), Regulation (EU) 2016/679 (the General Data Protection Regulation or GDPR), Regulation (EU) 2022/2554 (the Digital Operational Resilience Act or DORA), and the AI Act—collectively establish a supervisory framework. The advice also draws a distinction between insurers that develop AI systems and those that deploy third‐party solutions and calls for tailored measures in the areas of data governance, documentation, transparency, explainability, human oversight, and cybersecurity to correspond with the actual risk and impact involved.

The International Regulatory Strategy Group (IRSG) and Clifford Chance have published a joint report titled ‘Harmonising Sustainability Disclosures: A Roadmap for the Adoption of ISSB Standards,’ highlighting the need for a globally aligned approach to adopting the International Sustainability Standards Board (ISSB) standards to ensure consistent sustainability disclosures. The report explores key regulatory and legislative considerations to prevent jurisdictional divergence and ensure a coherent global implementation strategy. The report includes key recommendations that the two organisations believe will support the successful adoption of ISSB standards.

The International Regulatory Strategy Group (IRSG) has published a Global Regulatory Coherence Dashboard that maps worldwide alignment and divergence in financial regulations impacting UK-based financial and related professional services. The dashboard identifies key areas for collaboration, such as sustainable finance—through the International Sustainability Standard Board standards—and operational resilience frameworks.