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PSC Legislation: IR35

Understanding off-payroll working (IR35) - GOV.UK (www.gov.uk)

IR35 reform came into effect on 6th April 2021. The liability to make the determination whether “off-payroll” or not - and with it the tax liability - is the fee payer (Agency) and the deemed employer (Client). TSA need the proof to demonstrate to our client that you’re operating as a true PSC offering business services. The PQQ will provide these credentials on file as evidence but also to ensure that we have your consent to pass on these credential’s to the client (with the exception of bank details).

Audit-trail is absolutely key and having such provides a legal-protection mechanism and improves the likelihood of client engagement with PSC’s now and in the future. The evidence provided will aid the key pillars of IR35 “Off-Payroll” to flow through our contracts and remain IR35 compliant.

Namely, these are but not exclusive to:

  • Control

  • Financial Risk

  • Right to Substitute and/or utilise helpers or subcontractors

  • Mutuality of Obligation (effectively working to a scope of services)

  • Business on own Account

  • Part & Parcel

TSA value the services you provide and we need to work together to navigate the reforms and retain your status as a PSC wherever legally possible.   This request provides the first steps of reasonable care surrounding the legislation.

Some further information on the considerations as to whether your company may fall ‘inside’ or ‘outside’ of IR35 can be found below.

By submitting this form, you agree for TSA LTD to pass these details onto current and future client(s) from which your PSC will be engaged (with the exception of bank details). To retract this consent, please email administration@tsaltd.com

TSA LTD's privacy policy is available at:https://www.tsa-ltd.com/legal_documents/privacy_policy