Off-payroll working (IR35)


Call HMRC for:

  • help with enquiries about the off-payroll working rules
  • a full run-through of the Check Employment Status for Tax (CEST) tool

Before you call

This helpline may ask you some security questions. Make sure your personal details and address are up to date in your personal tax account or you could fail telephone security. If you do not have a personal tax account, you can create one before you check your details.

0300 123 2326

Opening times:

Monday to Friday: 8:30am to 4:30pm

Closed on Saturdays, Sundays and bank holidays.

You can also find out information in your business tax account.

Find out about call charges


Write to HMRC for help with enquiries about the off-payroll working rules.

HM Revenue and Customs
IR35 Customer Service Unit
Newcastle Upon Tyne
NE98 1ZZ
United Kingdom