Who decides status, and when is the SDS due?
Free tool · Agencies and clients
Tell it about the end client and the dates. It says whether the client or the worker's own company decides status, when the status determination statement is due, and the last day to answer a disagreement.
Under the off-payroll rules the end client decides whether a contractor working through their own company should be taxed like an employee, and gives a status determination statement with its reasons to the worker and to whoever it contracts with. The exception is a small private sector client — two or more of: turnover up to £15 million, a balance sheet up to £7.5 million, 50 employees or fewer — where the worker's own company decides.
If the worker or the fee-payer disagrees, the client has 45 days, beginning with the day it receives the disagreement, to answer with reasons or change its mind. Miss that, or fail to take reasonable care in the first place, and the liability moves to the client.
This kit works out which of those applies and puts dates on them.
SDS and disagreement kit
The printable pack
SDS 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.
The detail behind it
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Where this leads
The things people ask before they ring
No. Every result is on the page as soon as you press the button. If you want a copy, you can email it to yourself, and we only follow up if you tick the box that says we can.
A private sector client is small if it meets two or more of: turnover of 15 million pounds or less, a balance sheet of 7.5 million pounds or less, and 50 employees or fewer. For a company in a group, the group's figures count. Public sector clients are never treated as small.
The client becomes liable for the tax and National Insurance, as if it were the fee-payer, until it answers the disagreement. The same applies if it did not take reasonable care over the determination in the first place.
Fifteen minutes will tell you where you stand
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