A Status Determination Statement (SDS) is a document or email confirming the outcome of an IR35 status determination for an engagement with a contractor.
The SDS must include both your status decision and the reasons behind your conclusion.
The statement must be provided to the contractor and passed along the contractual chain to the fee-payer. Until your obligations are completed, you will be considered the fee-payer and as such liable for non-compliance.
Download an SDS template