cest ir35

Content relating to the government’s Check Employment Status for Tax (CEST) tool which determines the status of contractors.

What is CEST?

The CEST tool was developed for the off-payroll working rules that were introduced for the public sector in 2017 to assist public sector bodies with determining their contractors’ IR35 status under the new rules.

CEST is an online tool by HMRC which presents a series of questions to help determine your employment status for tax purposes, ultimately your IR35 status.