Check Employment Status for Tax (CEST): enhancement
CEST helps employers and workers determine how work being done should be dealt with for tax purposes. HMRC has conducted a project to enhance this service.
Documents
Details
The Check Employment Status for Tax (CEST) service was introduced in 2017 to assist employers, hirers and workers to determining the employment status of the worker and ensure the correct tax and national insurance is paid for the work being done.
In 2019 HMRC undertook a project to enhance CEST and improve the service.
The tool logic shows the outcome the tool produces depending on how the questions are answered.
Updates to this page
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'Check Employment Status For Tax tool logic: April 2025' has been added.
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Planned update to data
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Scheduled update to data
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Update to usage data in section 3.10.
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Published additional content: CEST user data.
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First published.