The latest IR35 update: Key Information Document regulations

With off-payroll reform dominating the headlines, you may not be aware of the new Key Information Document (KID) regulations that are also coming into effect on 6 April 2020.


With off-payroll reform dominating the headlines, you may not be aware of the new Key Information Document (KID) regulations that are also coming into effect on 6 April 2020. All recruitment businesses must provide temporary workers a KID before agreeing terms. This regulation does not apply to temporary workers with existing terms with your recruitment business, only new temporary workers that join after 6 April 2020.

The KID is intended to improve transparency of information for the worker, particularly around pay. Below is a brief bullet point guidance on the format, timing and content of a KID:


  • Document is clearly labelled.
  • Includes a brief explanation about its purpose at the top of the document.
  • Includes contact details of the Employment Agency Standards (EAS) at the top of the document.
  • Straight forward to understand and does not exceed two pages of A4 in length.


  • Provided before agreeing contractual terms.
  • Where there is an intermediary or umbrella company involved the KID must be provided to these organisations as well as the worker.
  • A revised KID is not necessary every time a worker begins a new assignment providing there are no changes.


  • Name of worker
  • Contract type
  • Identity of the recruitment business
  • Who will pay the worker
  • Rate of pay
  • Pay intervals
  • Statutory deductions
  • Any fees for goods or services
  • Any other benefits
  • Leave entitlement

Where recruitment businesses have multiple ways of paying agency workers (e.g. PAYE or through an umbrella company) it is expected that the business will have the standard key facts page corresponding to each payment method. Therefore you will be required to obtain the relevant information form the umbrella companies you contract with.

This process is another admin burden for your recruitment business and you will need to review your current processes to ensure you are compliant.

There is a Key Information Document KID template available here on the site, and further guidance on KID can be found here on the same site.

Making the most of the resources available to you will be key in executing the upcoming changes for 6 April 2020. We’ve put together the following IR35 off-payroll reform guide and have run a series of IR35 blogs to provide additional information and guidance.

If you’d like to discuss any of the upcoming changes  please do contact Marie Pegram on 01462 687333 or by email

UHY Hacker Young are recruitment sector specialists and provide expert advice on accounting, finance, taxation and business growth. We understand recruitment and can support you through the ever-changing landscape of this fast-paced industry. With IR35 changes around the corner we can help you build a robust system to tackle this challenge, provide payroll support and review your existing contracts with assistance from our network of other recruitment specialists. 

Was this helpful?
share this
Sign up to receive our recruitment sector outlook
Includes hot topics, guest contributors & legislative updates
  • "*" indicates required fields

    This field is for validation purposes and should be left unchanged.
  • Contact us to get started

    Give us a call
    0845 606 9632
    Send us an email
    Stay Informed
    Sign up to receive the latest industry updates, events and publications.