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HMRC internal manual

Employment Status Manual

Check Employment Status For Tax - Introduction

ESM11005 – Introduction

Check Employment Status for Tax (CEST) Service

What is in this guidance?

  • What is Check Employment Status for Tax?
  • Why do you need to know the employment status for tax and National Insurance Contribution?
  • Who can use CEST? ESM11006
  • Will HMRC stand by the results of CEST? ESM11010
  • Does HMRC keep records of when you use CEST? ESM11010
  • Do you have to use CEST? ESM11015
  • What CEST should not be used for ESM11015
  • CEST glossary ESM11020

 

What is Check Employment Status for Tax?

The online CEST tool helps you determine a worker’s employment status for tax and National Insurance Contribution (NIC) purposes.

It gives you HMRC’s view of a worker’s employment status based on the information you have provided. 

It can also be used to check if changes to the contractual or working arrangements alter the employment status.

 

Why do you need to know the employment status for tax and NIC?

A worker’s employment status will determine who is responsible for working out the tax and NIC due and subsequently paying it to HMRC.  

Employment status is not a choice; it is determined by several factors. CEST is specifically designed to help you work out the worker’s status based on those factors.