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1 May 20 – Comparison and broker websites marketing umbrella companies are not always what they seem (HMRC Spotlight 55)

Government announces delay to off-payroll working reform to April 2021

Delay to IR35 Off Payroll Reforms to April 2021

TCoE guidance

Updated guidance for off-payroll (IR35) working in the public sector – now includes preparing for April 2021 changes (25/03/20)

IR35 Template – status rationale

SDS Template Example

Status Disagreement Template 1

Status Disagreement Template 2

Status Disagreement Template 3

HMRC guidance

Completing Check Employment Status for Tax (CEST) – Common 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