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TCoE guidance

IR35 assessment guidance V7 17.2.20 for Apr 2020

IR35 Off Payroll Working – Templates for use with TCoE Guidance

IR35 template – status rationale

SDS Template Example

Status Disagreement Template – 1

Status Disagreement Template 1

Status Disagreement Template 2

Status Disagreement Template 3

HMRC guidance

Completing Check Employment Status for Tax (CEST) РCommon Themes 

Substitutes-and-helpers – How HMRC Approaches Substitution

Other guidance

This is additional information to help members make decisions on the tax status of off-payroll workers and the content has been checked with HMRC for accuracy. The information on these pages does not replace or modify HMRCs own guidance which is available on