SDC - Employment status

Supervision, Direction and Control (SDC)
Employment Status Questionnaire

As of the 6th April 2016 umbrella employees are no longer be able to offset their full range of expenses if they are under supervision, direction or control (SDC) or the right of SDC in the manner in which they carry out their work.

In order for us to determine the SDC status we need to look at whether the worker is subject to, or the right of, Supervision, Direction or Control by anyone in the manner in which you provide your services whilst working on assignment.

When HMRC are considering if the provisions of the agency legislation apply to a persons job, they are looking at whether or not that person has the freedom to choose how they do their work, or instead, does someone have the power or authority over the worker to dictate how the work is done, by imposing control over them, subjecting them to supervision or giving them directions.

As a general rule HMRC considers that agency workers who personally provide services to work in industries where the manner in which they work is governed by regulations or some other statutory framework or standards, will be subject to the right of SDC, and it is likely that in practice, they will be subject to SDC. That is because somebody will have the right to check that their work complies with those standards. To check that the workers are complying somebody will need to have the right to supervise their work and, if appropriate, direct or control how the worker does their work. The types of workers will include but are not limited to health care workers such as doctors, nurses, social care workers such as social workers and social work assistants, teachers and teaching assistants.

In order for us to determine under the new tax rules if SDC applies we require the short questionnaire to be completed. Once you have completed the questionnaire we will share the results with the agency and the worker.

Providing your answers reflect the actual working practice of the assignment then the results will also reflect the working status and can be relied upon.

Please enter the details of the person who has completed the questionnaire Please enter your details here so that we can send you the advice after you have completed the questionnaire. *
Title * Title *
First name *   Worker First Name *  
Surname *   Worker Surname *  
Email *     Job Title *  
Client / Agency Name *   Assignment Start Date *
Job Title * Assignment End Date *  
Client/Agency Name *