IR35 and HMRC
3 FAQs
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CEST is the acronym for Check Employment for Tax, a tool HM Revenue and Customs (HMRC) developed to help determine individuals' employment status for tax purposes, including IR35 compliance. It is guidance only and has no statutory force.
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HM Revenue and Customs (HMRC) enforces IR35 compliance through compliance checks. This will involve reviewing contracts and documentation and may result in enforcement action.
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HMRC’s CEST tool is there for guidance only. It is not a legal requirement to use HMRC's CEST (Check Employment Status for Tax) tool to assess IR35 status
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