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Status Determination Statement (SDS) disagreement process

How to raise a disagreement against a decision made by the University in respect of the HRMC IR35 regulations.


In April 2017, His Majesty's Revenue & Customs (HMRC) introduced significant changes relating to regulations around IR35 which applies to payments made to intermediaries. For individuals and companies who are engaged to provide services, an employment assessment is required to determine how they can be engaged (i.e. self employed contractor or worker) and if the University is required to deduct Tax and National Insurance (NI) contributions from payments made to them.

If the University of Bath has engaged your services, you will have been asked to complete a Pre-NESA questionnaire with information about you and how you will be providing your services. This information is then used to complete an assessment and generate a Status Determination Statement which advises you of the outcome.

You have the right to raise a disagreement if you do not feel the Status Determination Statement is correct and you can do this by following the process below.

Raising a disagreement

  1. Send an email to with full details as to why you disagree with the Status Determination Statement.

  2. The University has 45 calendar days in which to respond to your disagreement from the date this is received.

  3. The HR Operations Manager will consider the reasons for your disagreement and will review the Pre-NESA Questionnaire completed by you and the person who engaged your services, as well as the assessment documentation that was used to make the determination.

  4. The HR Operations Manager will respond to you within 45 calendar days to inform you of the decision and the reason for the decision.

  5. If the University agree the original decision is incorrect, the reasons for this will be explained in the response and a new assessment will be undertaken. Subsequently, a new status determination statement will be issued to you.

Raise a disagreement

Send an email to


If you have any questions, please contact us.

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