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CEST asks: ‘Do you have, or will there be, a contract in place?’ �

This question is to establish if there is, or will be, a contract in place to determine the basic requirements for Mutuality of Obligation - Without Mutuality of Obligation there can be no contract of any kind.  

A contract is an agreement between two or more parties which is intended to be legally binding. It can be written, oral, implied or a combination of these. 

Revenue and Customs v Professional Game Match Officials Ltd [2024] reaffirmed that the basic requirements to determine whether there is a contract in existence at all are:  

• that the engager must be obliged to pay a wage or other remuneration, and  
• that the worker must be obliged to provide his or her own work or skill.  

This has been the long- standing position and prerequisite for using CEST. This question and guidance replaces a previously displayed disclaimer and allows the user to confirm they understand. 

Where you answer ‘no� to this question you will be unable to continue through the tool. This is because there must be a contract to consider whether that engagement is either self-employed or employed.   

Where you answer ‘yes� to this question you can continue to use the tool. This question does not impact your determination