A practical guide and checklist for limited company contractors and their clients – which rules apply, the key status tests (control, substitution, mutuality of obligation, financial risk, part and parcel), evidence to gather, the status determination statement process, and a letter disagreeing with a determination.
Freelancers & contractors
IR35 and Off-Payroll Working Assessment Checklist and Status Disagreement Letter
About this document
If you work through your own limited company (a personal service company), the off-payroll working rules – often called IR35 – may require tax and National Insurance to be paid as if you were an employee. For medium and large clients, the client decides your status and must give you a status determination statement; for small clients, your own company decides. This checklist helps you understand where you stand, gather evidence and challenge a determination you disagree with.
The document is laid out in the sections below. Each one comes with a plain-English guidance note explaining what it does and what to change.
Our templates are professionally structured starting points for UK businesses, not legal advice. For anything complex, unusual or high-value, have your final version checked by a solicitor.
Included in the pack
Freelancers & contractors
for every document in this category
Editable Microsoft Word files
Guidance notes in every document
Written for UK businesses
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