SDC Form | Aviator Payment Solutions

IR35 Engaging with Personal Service Companies (PSC) (Limited Company)

In order for contractors to engage through a PSC recent changes to IR35 rules require, either;

i. Confirmation that the end client (the company at which the contractor is carrying out the work) qualifies for the ‘small companies exemption’*, or

ii A status Determination Statement (SDS) - completed by the end Hirer

Role reference

Name of Contractor

First Name

Last Name

Contractor's own Limited Company name

End Hirer - Company Name

Agency Name (if applicable)

Start date of the assignment

End date of the assignment

Does the end client qualify under the 'Small Companies Exemption' *

Annual Turnover less than £10.2m, balance sheet less than £5m, number of employees less than 50 (2 out 3 apply?)

Yes

No

Status Determination Statement

In accordance with Chapter 10 of the Income and Taxes and Earnings Act (ITEPA) 2003 this statement confirms that the engagement referred to in the document has been assessed.

What is a Status Determination Statement?

The finance Bill 2020 amendments to IR35 legislation requires clients to provide an IR35 status determination statement (SDS) to include:

1. The status decision made on an engagement
2. The reasons which led to this decision

This statement must then be shared with both the contractor, and the next party in the supply chain from the client until it reaches the fee-payer (i.e. Aviator Payment Solutions).

This engagement is assessed as falling *

Inside IR35

Outside IR35

Reasons for arriving at the decision

eg if the contractor has the right to provide a substitute, level of control exercised over the contractor, presence of mutuality of obligation and completion of the HMRCs CEST tool https://www.gov.uk/guidance/check-employment-status-for-tax

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Name of Person completing this form (Assessor)