Kingsbridge Insurance completed IR35 assessment on behalf of Arvato and the recruitment agency CPS and confirmed outside IR35 status with supplied SDS. Good IR35 assessment process involving Arvato and contractor. The only disappointing element was the recruitment agency CPS contract with contractor including clauses shifting their legal IR35 liability (both legal defense and HMRC tax/NI /penalties liabilities) with regards to incorrect IR35 status to the contractor contrary to the April 2021 off-payroll legislation. I think this seems to becomming standard agency practice after April 2021. Perhaps contractors could record this agency practice at @ offpayroll under a new function to see how prevalent this practice is amongst agencies? This practice would allow some agencies to skip a proper IR35 review and engage contractors outside IR35 with no liability to the agency/client. This isn't what contractors, clients, reputable agencies, HMRC etc. would want. Kind regards, A Contractor