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United Kingdom
United Kingdom
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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 large and public sector clients: UK fee‑payer practical guide to SDS/disputes, deemed payment calculations, PAYE/RTI, payroll, VAT, CIS and the apprenticeship levy
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Practice notes
Large and public client off-payroll regime
The large and public client off-payroll regime generally applies where a public body or a private sector organisation (excluding one that is 'small' or lacks a 'UK connection') hires a worker through an Intermediary, such as a personal service company (PSC), and, absent the presence of that intermediary, the engagement between the worker and the end client would amount to employment. The large and public client off-payroll regime puts the onus of determining whether IR35 applies, in effect, on the end client and, if the large and public client off-payroll regime does apply to the engagement, the duty to deduct income tax and National Insurance contributions (NICs) rests, under the rules, with the fee-payer (i.e. the party closest, in the relevant contractual chain, to the PSC—this might be the end client where it contracts directly with the PSC or another intermediary in more complex contractual arrangements). This onus creates a material compliance burden for the end client, in practical and administrative terms, and, where the end client also acts as fee‑payer (see below) and, in practice, in such circumstances, must run PAYE and account for employer’s NICs, together with any associated apprenticeship levy, can...
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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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