Off-payroll working

1. Status

1.1. Overview

1.2. Contractors provided by agencies

1.3. PSCs and IR35

2. Client obligations

2.1. Client is in public sector

2.2. Private sector 2021-22 onwards

2.3. Status Determination Statements

2.4. Umbrella employers

3. The PSC's obligations

3.1. Do IR35 rules apply?

3.2. Deemed employment payment

3.3. Arriving at the deemed employment payment

3.4. Operating a PSC: net payments

3.5. Appealing against an SDS