Check employment status for tax
Use this service to find out if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.
This service will give you the view of HM Revenue and Customs (HMRC) on whether:
- the intermediaries legislation (known as IR35) applies to an engagement
- the off-payroll working in the public sector rules apply to a public sector engagement
- a worker should pay tax through PAYE for an engagement
This service can be used for current or future engagements in the private or public sector. You should reassess the status of the role if there are changes to the engagement or the way the work is done.
HMRC will stand by the result given unless a compliance check finds the information provided isn’t accurate.
HMRC won’t stand by results achieved through contrived arrangements designed to get a particular outcome from the service. This would be treated as evidence of deliberate non-compliance with associated higher penalties.
This service is anonymous and won’t store any information you enter or the result given. You’ll be able to print your result for your own records.
Before you start
You can check employment status if you’re a:
- worker providing a service
- person or organisation hiring a worker
- agency that’s placing a worker
To use this service you’ll need to know:
- the worker’s responsibilities
- who decides what work needs doing
- who decides when, where and how the work’s done
- how the worker will be paid
- if the engagement includes any benefits or reimbursement for expenses
You should choose answers that best match the usual working practices of the engagement.
Published: 2 March 2017
Updated: 30 March 2017
- Added a link to the off-payroll working in the public sector guidance.
- First published.