FOI release

CEST tool tested against tax cases

Information released under the Freedom of Information Act: status cases tested against the Check Employment Status for Tax (CEST) tool.

Documents

Details

The Check Employment Status for Tax (CEST) digital service was rigorously tested during development in conjunction with HMRC’s lawyers against live and settled cases and reflects employment status case law.

Under the Freedom of Information rules HMRC released, in April 2018, a list of cases that CEST has been tested against.

Published 22 August 2018
Last updated 6 September 2018 + show all updates
  1. Update to commentary.
  2. Updated details section and amended document heading.
  3. First published.