Check employment status for tax
Use the Check Employment Status for Tax (CEST) tool to find out if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.
The Check Employment Status for Tax tool gives you HMRC바카라 사이트檚 view of a worker바카라 사이트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 worker바카라 사이트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, if you have (or expect to have) a work contract
There must be a contract in place to see whether the engagement is classed as employment or self-employment.
You do not need to know who the worker is to use the tool 바카라 사이트� you바카라 사이트檒l still get a result. You can use the tool again when a worker바카라 사이트檚 identity is known. This may enable the tool to provide a determination where the result was 바카라 사이트榰nable to determine바카라 사이트�.
Who can use the tool
You can use the tool if you바카라 사이트檙e a:
- hirer
- agency
- worker
Hirers
If you바카라 사이트檙e a hirer, use the tool if:
- you바카라 사이트檙e directly hiring, or have directly hired, a worker
- you바카라 사이트檙e in receipt of a worker바카라 사이트檚 services who operates through their own intermediary
- there has been a change to an existing contract or service agreement
Workers
If you바카라 사이트檙e a worker, use the tool if:
- you want to check the accuracy of a determination you바카라 사이트檝e been given
- you want to use the determination as part of a status disagreement process under the off-payroll working rules
- you바카라 사이트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 you바카라 사이트檙e an agency or other third party, use the tool if you want to:
- check the accuracy of a determination you바카라 사이트檝e been given
- use the determination as part of a status disagreement process under the off-payroll working rules
Results
The tool provides the following determinations based on the information you give:
- employed for tax purposes for this work
- self-employed for tax purposes for this work
- off-payroll working (IR35) rules apply
- off-payroll working (IR35) rules do not apply
You may receive an 바카라 사이트榰nable to determine바카라 사이트� result. When this happens, the tool will give you further information to help you reach your decision.
HMRC will stand by all determinations given by the tool, as long as the information you give remains accurate. 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. The tool assumes that there is (or will be a contract in place). More information can be found in the Employment Status Manual.
You바카라 사이트檒l need to know:
- details of the contract
- the worker바카라 사이트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 aggregate data, showing the breakdown of results given by the 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 you바카라 사이트檝e used the tool, you바카라 사이트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
Updates to this page
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The guidance has been updated to reflect off-payroll working changes that came into effect on 6 April 2021.
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Welsh translation added.
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The 'check employment status for tax' tool has been updated so if you do not know the worker, the tool will not ask questions about their circumstances.
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Added a link to the off-payroll working in the public sector guidance.
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First published.