IR35: Exempt Company Declaration Form

V2: October 2020

From 6 April 2021, the off-payroll rules will apply when:

• supplying temporary workers who work through an intermediary such as a personal services company; and
• the client is not exempt becasue it is (a) a public authority or, (b) a medium or large organisation or (c) not an overseas company.

Use this form to find out if your client is exempt from the off-payroll rules.