IR35: Exempt Company Declaration Form

V4, March 2025

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.

We have updated this document to include the amended criteria for a small company following an amendment to the Companies Act 2006 which comes into force on 6th April 2025.