What is a Status Determination Statement?
My client has sent me a document about my IR35 status and I want to understand what it means and what I should do with it.
Asked by Anonymous on 2 August 2025
1 Answer
A Status Determination Statement, or SDS, is the document a medium or large client must produce explaining whether they consider your engagement inside or outside IR35, along with their reasons, and it must be passed to you and to the agency in the contractual chain, if there is one. You have the right to disagree with the determination and raise it through the client's status disagreement process, and they must respond within 45 days. Keep a copy on file along with your contract, as it's important evidence if HMRC ever queries your status.