The GOV.UK website has a Check Employment Status for Tax (CEST) tool (www.gov.uk/guidance/check-employment-status-for-tax). This can be used to find out HMRC’s view on whether a worker on a specific engagement should be classed as employed or self-employed (or whether IR35 or the off-payroll working in the public and private sector rules apply).

The CEST tool is an electronic decision tree that asks a series of questions and, where possible, gives guidance on the correct status for PAYE and NIC. It is used anonymously.

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