IR35: Client Status Determination Statement

V3, March 2021

Clients who must comply with the Off-payroll rules, must determine the tax status of all engagements where services are provided by an individual working through an intermediary such as a personal services company.

This form can be given to clients for them to use to give their status determination statement.

Following the publication of the Finance Bill 2021, minor amendments have been made to this document to reflect the changes to the Off-payroll rules from 6 April 2021.