Who determines my IR35 status?

I am about to commence a freelance role for a large German Management Consultancy, I will be working and receiving payment via a UK-based employment agency, both parties have stated they can’t determine my IR35 status via CEST and I’ve been told my agencies contract is with the Management Consultancies German entity, not the UK office that I will be working for, therefore the decision of my status determination for IR35 would pass to my agency, my agency has told me that as they are a small business the decision would fall on myself and that they would pay the gross amount into my Ltd Company Business account. So the decision of IR35 has been pushed on to myself, I’m confused as the structure/relationship of the client and agency is quite complex and all parties have found it difficult to determine who the final IR35 decision is down to. Can you advise?

Hi,

Please contact our IR35 Status team for advice.

Off-payroll working (IR35)

Thank you.