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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

IR35-1 Off-payroll working IR35 best practice guidance v1.6   

Guidance for off-payroll (IR35) working in the public sector (Including preparing for April 2021 changes) Updated 20/11/20

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

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