IR35: Exempt Company Declaration Form

V3, March 2021

From 6 April 2021, the Off-payroll rules will apply when:

• supplying temporary workers who work through an intermediary such as a personal services company; and
• the client is not exempt becasue it is (a) a public authority or, (b) a medium or large organisation or (c) not an overseas company.

Use this form to find out if your client is exempt from the Off-payroll rules.

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.