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Jurisdiction(s):
United Kingdom
United Kingdom
Key definition
Workers definition What does Workers mean? In practice, workers are individuals who personally perform work or services for another and are not genuinely in business on their own account; the term covers employees and non‑employees such as agency, casual and platform workers. In Great Britain, “worker” is a statutory category of employment status (ERA 1996 s.230(3); Working Time Regulations 1998) comprising employees and “limb (b)” workers. Case law (Autoclenz; Uber v Aslam) looks to the reality of the relationship and personal service, excluding those serving clients or customers of their own business. Worker status usually brings core protections (National Minimum Wage, paid holiday, whistleblowing, unlawful deduction of wages,...
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IR35 off‑payroll working for public authorities and medium/large private sector clients: scope, SDS, fee‑payer obligations, calculations, set‑off and enforcement (UK)
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Practice notes
Practice Note: IR35—introduction, developments and key difficulties
As outlined in Practice Note: IR35—introduction, developments and key difficulties, the IR35 framework consists of two principal aspects. This Practice Note sets out the aspect of IR35 that applies where:
- from 6 April 2017, a Public authority, and
- from 6 April 2021, a private Sector entity (other than one that is ‘small’ or does not have a ‘UK connection’) engages a worker through an intermediary such as a personal service company (PSC).
This aspect is described as the ‘large and public client off-payroll regime’ throughout this Practice Note and across all items in this subtopic. The other aspect of IR35 applies in every other situation, for instance where the contracting end client is a small private sector entity or lacks a UK connection. That regime is termed the ‘small client off-payroll regime’ throughout this Practice Note and all other items within this subtopic. For an explanation and discussion of the small client off-payroll regime, see Practice Note: IR35—the small client off-payroll regime. Broadly, the effect of the large and public client off-payroll regime is, in relevant cases, to allocate the responsibility for assessing...
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Web page updated on 21/05/2026
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Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...
I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...
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