188体育

The Check Employment Status for Tax tool gives you HMRC鈥檚 view of a worker鈥檚 employment status, based on the information you provide. It can also be used to check if changes to contractual terms or working arrangements may alter a worker鈥檚 employment status.

You do not have to use the tool to make employment status decisions, but it can help you decide:

• the employment status of a worker or an individual you engage or represent
• if the off-payroll working (IR35) rules apply to a contract
• if HMRC will consider you as employed or self-employed for tax and National Insurance contributions purposes

HMRC will stand by all determinations given by the tool, as long as the information you give remains accurate and in accordance with our guidance (see results section). You can use the tool again if:

• there has been a change to an existing contract or service agreement
• the information you originally provided is no longer accurate

You do not need to know who the worker is to use the tool 鈥� you鈥檒l still get a result. You can use the tool again when more information and a worker鈥檚 identity is known. This may enable the tool to provide a determination where the result was previously 鈥榰nable to determine鈥�.

Who can use the tool

You can use the tool if you鈥檙e a:

• hirer
• worker
• agency or third party

Hirers

If you鈥檙e a hirer, use the tool if:

• you鈥檙e directly hiring, or have directly hired, a worker
• you鈥檙e in receipt of a worker鈥檚 services who operates through their own intermediary
• there has been a change to an existing contract or service agreement

Workers

If you鈥檙e a worker, use the tool if:

• you want to check the accuracy of a determination you鈥檝e been given
• you鈥檙e providing your services through an intermediary to a small-sized non-public sector client and need to make a determination as part of your responsibilities under the off-payroll working rules

You may want to use the tool if any of these apply and there has been a change to an existing contract or service agreement.

Agencies or third parties

If you鈥檙e an agency or other third party, use the tool if you want to check the accuracy of a determination you鈥檝e been given.

Results

The tool provides the following determinations based on the information you give:

• self-employed for tax purposes for this work
• employed for tax purposes for this work
• unable to make a determination (for employed or self-employed for tax purposes)
• off-payroll working rules (IR35) do not apply
• off-payroll working rules (IR35) apply
• unable to make a determination (for whether the off-payroll working rules apply)

You may receive an 鈥榰nable to determine鈥� result. If this happens, help will be provided.

HMRC will stand by all determinations given by the tool, as long as the information you give remains accurate and in accordance with our guidance. You can use the tool again if:

• there has been a change to an existing contract or service agreement
• the information you originally provided is no longer accurate

Before you start

For an engagement to be classed as employment or self-employment there must be a contract in place. More information can be found in the Employment Status Manual.

You鈥檒l need to know:

• details of the contract
• the worker鈥檚 responsibilities
• who decides what work needs to be done
• who decides when, where and how the work is done
• how the worker will be paid
• if the engagement includes any corporate benefits or reimbursement for expenses

You may want to view further guidance on using the tool in a separate window to help you while you use it.

The tool is anonymous. We record and publish additional information showing the breakdown of results and the logic for the CEST tool. We do not collect any identifying details of those using the tool.

If you close the CEST tool without finishing the questions, you will need to start again.

If you are unable to check online, you can contact HMRC.

After you鈥檝e used the tool, you鈥檒l be able to:

• save and print your answers and result for your own records
• use the result as a valid status determination statement