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

Delay to IR35 Off Payroll Reforms to April 2021


Tax CoE guidance

Off-payroll working IR35 best practice guidance v1.9    

IR35 Guidance for off-payroll working (IR35) in the public sector (including preparing for April 21 changes) V12 14.12.20

IR35 Template – status rationale

SDS Template Example

Status Disagreement Template 1

Status Disagreement Template 2

Status Disagreement Template 3

Completing Check Employment Status for Tax (CEST) – Common Themes 


HMRC guidance

Off Payroll Working in Public Sector – Know the Facts For Contractors

Comparison and Broker Websites / Marketing Umbrella Companies – HMRC Spotlight 55


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