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Further information on off-payroll working rules

FOI reference - FOI-3538
Date - 15 January 2019


Your request follows our response to your previous FOI request, reference FOI-3501, which we issued on 12 December 2018. In response you have requested the following information:

  1. This doesn't answer the question - just tells me when assessment occurs, not how it is assessed.
  2. Again this doesn't answer the question - substitution is not the only basis for a contract / engagement to be outside of IR35, therefore does not prove reasonable care.
  3. I don't believe this to be true. The Pension Regulator (TPR) has not received any communication from HM Revenue and Customs (HMRC) regarding the off-payroll working? How did TPR find out about the law change if HMRC did not notify them? How did TPR learn about the CEST tool?


I can confirm that we hold the information you have requested.

Information we are able to supply

  1. Applicants confirm that they are happy to take on the role through signed contracts with their agencies. The how is assessed via the application and recruitment process using technical and competency questions. Applicants are declined if they are not suitable and applicants decline or withdraw if they no longer feel it is mutually acceptable to them.
  2. Substitution was provided as an example. As outlined in our previous response, if the requirement is deemed as a service this would then fall outside out IR35.
  3. We were made aware via our recruitment frameworks and news communication (public knowledge) and located the tool ourselves.