# IR35 STATUS DETERMINATION STATEMENT
Date: 14 October 2030
Parties: Northmoor Analytics Limited, Cedarbridge Consulting Limited and Arun Patel
## 1. Purpose and parties
Northmoor Analytics Limited is the fee-payer and client for services supplied through Cedarbridge Consulting Limited by Arun Patel from 1 November 2030. This Status Determination Statement is provided to Cedarbridge and Arun before the first payment under the engagement.
## 2. Facts, scope and terms
The determination is that the engagement is inside the off-payroll working rules. It is based on the actual terms and expected working practices, not on the company name or invoice method. Northmoor will operate PAYE and account for employee National Insurance where the legislation places that responsibility on the deemed employer.
## 3. Process and responsibilities
Northmoor requires Arun personally to lead the data-migration design, attend agreed workshops and meet acceptance criteria. A substitute is not realistically available without Northmoor's prior approval because access credentials and client-specific knowledge are material. Northmoor controls the sequence of deliverables and can reject defective work.
## 4. Evidence, records and safeguards
The project has a defined six-month outcome, but Arun works under Northmoor's direction on priorities, uses Northmoor systems and attends team meetings. The fee is monthly, with no meaningful opportunity for profit beyond efficient delivery and no obligation to accept unrelated work. Mutuality of obligation exists for the agreed project, while no broader employment is promised.
## 5. Review, escalation and outcome
The status conclusion weighs personal service, control, financial risk, integration, equipment and the parties' rights and obligations. It is not a finding that Arun is an employee for every purpose, nor tax advice to Cedarbridge. Northmoor will retain the contract, statement of work, review notes and representations supporting the determination.
## 6. Reservations and practical protections
Cedarbridge or Arun may disagree in writing within 30 days, explaining the reasons and supplying evidence. Northmoor will acknowledge the disagreement, review the evidence and respond with its conclusion and reasons within 45 days, correcting the SDS and notifying the chain if the determination changes. This client-led disagreement process is available throughout the engagement.
## 7. England and Wales law and completion
England and Wales law applies to this SDS and the underlying contract. HMRC may examine the determination; the parties must keep records and cooperate lawfully. Liam Morgan, Finance Director, signs for Northmoor on 14 October 2030.