New IR35 Dispute Resolution Procedure

There is a 45 day time limit for the dispute to be reviewed and response to be provided. This time limit starts from the date the dispute and the representations are first made so it is important that the guidance is followed and the form is submitted as quickly as possible.

If a worker or an agency wishes to dispute the outcomes of their IR35 determination, they should make contact with their University point of contact in the first instance. They should then be referred to the IR35 Dispute Resolution Procedure using the guidance below.

New form and guidance document

A guidance document has been created to provide information on when and how to raise a dispute.

We have also created a new IR35 Dispute Resolution form to ensure all of the relevant information is presented to the Direct Tax Manager for a review to take place.  Disputes should be submitted online using the new digital form Dispute Resolution Form.

The new forms and guidance documents can be accessed via the Finance Helpline Self-Service Area and also on the direct tax pages.

When will the new documents go live? 

The new IR35 Dispute Resolution Procedure is effective from 6th April 2021 and covers any IR35 status determination issued before or after this date. If representations against a status determination are received prior to 6th April 2021, the legislation treats those representations as received on 6th April 2021 and the 45-day time limit to respond will begin on 6th April 2021.  The new forms and guidance document are available for use now.