Check employment status for tax
Use the Check Employment Status for Tax (CEST) tool to find out if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.
The Check Employment Status for Tax tool gives you HMRC’s view of a worker’s employment status, based on the information you provide. It can also be used to check if changes to contractual terms or working arrangements may alter a worker’s employment status.
You do not have to use the tool to make employment status decisions, but it can help you decide:
- the employment status of a worker or an individual you engage or represent
- if the off-payroll working (IR35) rules apply to a contract
- if HMRC will consider you as employed or self-employed for tax and National Insurance contributions purposes
HMRC will stand by all determinations given by the tool, as long as the information you give remains accurate and in accordance with our guidance (see results section). You can use the tool again if:
- there has been a change to an existing contract or service agreement
- the information you originally provided is no longer accurate
You do not need to know who the worker is to use the tool ― you’ll still get a result. You can use the tool again when more information and a worker’s identity is known. This may enable the tool to provide a determination where the result was previously ‘unable to determine’.
Who can use the tool
You can use the tool if you’re a:
- hirer
- worker
- agency or third party
Hirers
If you’re a hirer, use the tool if:
- you’re directly hiring, or have directly hired, a worker
- you’re in receipt of a worker’s services who operates through their own intermediary
- there has been a change to an existing contract or service agreement
Workers
If you’re a worker, use the tool if:
- you want to check the accuracy of a determination you’ve been given
- you’re providing your services through an intermediary to a small-sized non-public sector client and need to make a determination as part of your responsibilities under the off-payroll working rules
You may want to use the tool if any of these apply and there has been a change to an existing contract or service agreement.
Agencies or third parties
If you’re an agency or other third party, use the tool if you want to check the accuracy of a determination you’ve been given.
Results
The tool provides the following determinations based on the information you give:
- self-employed for tax purposes for this work
- employed for tax purposes for this work
- unable to make a determination (for employed or self-employed for tax purposes)
- off-payroll working rules (IR35) do not apply
- off-payroll working rules (IR35) apply
- unable to make a determination (for whether the off-payroll working rules apply)
You may receive an ‘unable to determine’ result. If this happens, help will be provided.
HMRC will stand by all determinations given by the tool, as long as the information you give remains accurate and in accordance with our guidance. You can use the tool again if:
- there has been a change to an existing contract or service agreement
- the information you originally provided is no longer accurate
Before you start
For an engagement to be classed as employment or self-employment there must be a contract in place. More information can be found in the Employment Status Manual.
You’ll need to know:
- details of the contract
- the worker’s responsibilities
- who decides what work needs to be done
- 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
You may want to view further guidance on using the tool in a separate window to help you while you use it.
The tool is anonymous. We record and publish additional information showing the breakdown of results and the logic for the CEST tool. We do not collect any identifying details of those using the tool.
If you close the CEST tool without finishing the questions, you will need to start again.
If you are unable to check online, you can contact HMRC.
After you’ve used the tool, you’ll be able to:
- save and print your answers and result for your own records
- use the result as a valid status determination statement
Updates to this page
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The check employment status for tax tool has been amended to simplify the language. We have removed information for some customers where special rules apply and covered this within the tool itself. Useful links have also been included for related guidance.
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The guidance has been updated to reflect off-payroll working changes that came into effect on 6 April 2021.
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Welsh translation added.
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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.
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Added a link to the off-payroll working in the public sector guidance.
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First published.