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Free printable pack · SDS and disagreement kit
Status determination statement and disagreement kit
A status determination statement to fill in, the reasons it should cover, a disagreement letter, and a tracker for the 45 days.
Version 2026.09 · facts checked 2026-09-23
Who must give one
Under the off-payroll rules, a public sector client, or a medium or large private sector client, decides whether the rules apply and gives a status determination statement, with its reasons, to the worker and to whoever it contracts with — before the first payment. A private sector client is small, and does not decide, if it meets two or more of: turnover of £15 million or less, a balance sheet of £7.5 million or less, 50 employees or fewer. For a small client, the worker's own company decides.
Status determination statement
Conclusion
- The off-payroll rules apply: the worker would be an employee if engaged directly.
- The off-payroll rules do not apply.
The reasons it should cover
A statement needs its reasons, and reasons that engage with the facts. Cover each area HMRC's own status tool asks about, and say what the evidence showed:
- Substitutes and helpers
- Working arrangements
- Worker's financial risk
- Worker's involvement
- Your business
- Whether the client used HMRC's Check Employment Status for Tax tool, and its result
Disagreement letter
To: [client]
Engagement: [worker, company, start date]
I disagree with the status determination statement dated [date]. My reasons, with the facts that support them, are set out below. Please consider them and, within 45 days of receiving this letter, either confirm the determination with your reasons or give a new statement.
[Reasons, area by area]
[Name, role, date]
The 45-day tracker
The client must respond within 45 days, beginning with the day it receives the disagreement: the day it arrives is day 1. If it does not, it becomes liable for the tax and National Insurance until it responds.