This Practice Note considers the IR35 rules that apply when a public authority or a medium or large private sector entity with a UK connection engages an off-payroll worker through their own personal service company (PSC). These rules assign the responsibility for assessing whether IR35 applies to the end client (or another intermediary). This Practice Note explains how the regime operates, considers the detailed information requirements, such as the ‘status determination statement’, and also sets out the consequences of non-compliance. This Practice Note was produced in partnership with David Smith of DLA Piper.