Guidance

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.

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.

Use the check employment status for tax tool to:

  • see if HMRC will treat you as employed or self-employed for tax purposes if you have or expect to have a work contract
  • find out the employment status of a worker or an individual you engage or represent

There must be a contract in place to see whether the engagement is classed as employment or self-employment. The tool assumes there will be one in place.

Check HMRC supporting guidance for help using the tool.

This service is anonymous and will not store any information you enter, or the result given. You will be able to save and print your result for your own records.

When to use the tool

Use the tool to check employment status when:

  • you are hiring a worker directly
  • you or the intermediary you work through accepts a new engagement with a client
  • you are a public authority hiring a worker and paying for the services of a worker who works through an intermediary
  • you are an agency or other third party supplying a worker who works for a public authority through an intermediary
  • there has been a change to an existing contract or service agreement
  • your worker disagrees with a determination you have provided them

Choose answers that best match the usual working practices of the engagement.

Before you start

You will need to know:

  • details of the contract
  • the worker’s responsibilities
  • who decides what work needs doing
  • 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

If you do not know who the worker is, the tool will not ask questions about the worker’s circumstances. You will still get a determination that HMRC will stand by.

Start now

Published 2 March 2017
Last updated 25 November 2019 + show all updates
  1. 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.

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

  3. First published.