Jurisdiction(s):
United Kingdom

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Key definition

Rules definition

What does Rules mean? Rules describes the written provisions that govern how a pension scheme operates—especially occupational pension schemes—usually contained in, or annexed to, the trust deed (trust deed and rules). Legislation refers to these as scheme rules (for example, Pensions Act 1995 and Pensions Act 2004 in the UK, and the Pensions Act 1990 in Ireland). Scheme rules set out eligibility, benefit structure (defined benefit or defined contribution), contributions, service and accrual, retirement options and ages, revaluation/indexation, ill‑health and death benefits, transfers in and out, leaver provisions, forfeiture, augmentation, priority on winding‑up, discretions and decision‑making, and the scheme’s amendment and termination powers. They also...

IR35 off-payroll working: Pro forma Status Determination Statement (SDS) for UK large/medium and public sector clients (ITEPA 2003 s61NA), with reasoning examples, CEST, appeal process and review provisions

Published by a LexisNexis Employment expert

Precedents

[To appear on the client’s headed paper or bearing the client’s logo]

Status determination statement

This status determination statement is issued in line with the Requirements of section 61NA of the Income Tax (Earnings and Pensions) Act 2003, and concerns the off-payroll Rules.

The off-payroll rules may apply where a worker (often described as a contractor) supplies their services through their own limited company (commonly called a personal service company, or PSC), or via another form of intermediary, to a client that is a public authority, or a medium or large private sector organisation with a UK connection.

The rules take effect if a worker delivers services to a client through an intermediary but, if engaged directly, would be treated as an employee for tax purposes; they ensure such individuals pay broadly the same tax and National Insurance contributions (NICs) as employees.

These provisions are known as the ‘large and public client off-payroll rules’, which sit within the IR35 regime...

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Web page updated on 28/05/2026

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