29 January 2020 
Julia Ascott, Employment Taxes Specialist
As of 6th April, if you have engaged with a contractor who provides their services through a personal service company, you must undertake a review of their employment status and provide your decision to that contractor, plus any agency or other organisation you contract with for those services.
HOW HAS THIS CHANGED?
Prior to 6th April 2020, you needed only to provide an SDS if a contractor specifically requested it. From April 2020, you will need to provide the SDS to all contractors engaged via a personal service company, plus any other organisation you have contracted with to provide the services of the contractor.
WHAT SHOULD I DO?
If you have any questions about IR35, SDS's or any other payroll/employment tax issue, please contact Julia Ascott.
