IR35 Process Review Survey 2025

Overview

HMRC introduced in April 2017 the Off Payroll Workers of the Public Sector (IR35) Legislation.  This requires ELC making sure that a worker (sometimes known as a contractor) pays broadly the same Income Tax and National Insurance as an employee would.

Please refer to the "Related" section below which outlines the Hiring Managers Guide, Instructions for Completion of Assessment, the Intranet link to Off-payroll Working in the Public Sector and a helpful HMRC YouTube video.

The purpose of this survey is to reach out to our internal customers, in particular Hiring Managers (i.e., those responsible for engaging with and paying for suppliers and individuals providing services), using suppliers or adding suppliers to the ELC finance system which fall into the category of Off Payroll Workers of the Public Sector (IR35) Legislation, to actively seek feedback which will enable the IR35 Process Review Team to identify areas and opportunities for improving ELC's future IR35 process whilst mitigating against the risk of statutory fines.  Please contribute by providing feedback.

Key abbreviations:  IR35 = Inland Revenue 35, CEST = Check Employment Status for Tax, SDS = Status Determination Statement