Guidance

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.

From:
HM Revenue & Customs
Published
2 March 2017
Last updated
4 May 2021 — See all updates

The Check Employment Status for Tax tool gives you HMRC’s view of a worker’s 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 worker’s 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. The tool assumes there is, or will be, a contract in place.

HMRC will stand by all determinations given by the tool, as long as the information you give remains accurate (see Results section). 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

You do not need to know who the worker is to use the tool ― you’ll still get a result. You can use the tool again when a worker’s identity is known. This may enable the tool to provide a determination where the result was ‘unable to determine’.

Who can use the tool

You can use the tool to check employment status if you’re a:

  • hirer
  • agency
  • worker

Hirers

If you’re a hirer, use the tool if:

  • you’re directly hiring, or have directly hired, a worker
  • you’re in receipt of a worker’s services who operates through their own intermediary
  • there has been a change to an existing contract or service agreement

Agencies and other suppliers

If you’re an agency or other third party, use the tool if you want to:

  • check the accuracy of a determination you’ve been given
  • use the determination as part of a status disagreement process under the off-payroll working rules

Workers

If you’re a worker, use the tool if:

  • you want to check the accuracy of a determination you’ve been given
  • you want to use the determination as part of a status disagreement process under the off-payroll working rules
  • you’re 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 this criteria applies and there has been a change to an existing contract or service agreement.

Particular occupations subject to special rules

There are special rules which can determine status for Income Tax and National Insurance contributions purposes, for certain workers, including:

  • office cleaners
  • domestic employment by spouse, partner or close relative
  • examiners, moderators and invigilators

Before deciding to use the tool, check the full list of occupations that special rules may apply to in the Employment Status Manual. This will help you find out if status for Income Tax or National Insurance contributions is already determined.

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 ‘unable to determine’ result. When this happens, the tool will give you further information to help you reach your decision.

Before you start

You’ll need to know:

  • details of the contract
  • the worker’s 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.

Start now

If you are unable to check online, you can contact HMRC.

After you’ve used the tool

You’ll be able to:

  • save and print your answers and result for your own records
  • use the result as a valid status determination statement when considering the off-payroll working rules

Updates to this page

Published 2 March 2017
Last updated 4 May 2021 + show all updates

  1. The guidance has been updated to reflect off-payroll working changes that came into effect on 6 April 2021.

  2. Welsh translation added.

  3. 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.

  4. Added a link to the off-payroll working in the public sector guidance.

  5. First published.

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