Introduction: advice for external customers
External customers seeking general advice about IR35 should initially refer to the IR35 guides on Gov.uk https://www.gov.uk/search?q=ir35.
The Employment Status Indicator (ESI) cannot be used when considering IR35 cases.
For more specific advice about IR35, external customers can contact the IR35 Customer Service Unit/Helpline.
The Unit provides support on all aspects of IR35 including the contract review service. Provided the relevant contracts are available, they will provide an opinion about whether individual engagements are subject to IR35 legislation. Their contact details are:
IR35 Customer Service Unit
Ground Floor North
Telephone: 0300 200 3885 (open 8.30 a.m. to 4.30 p.m. Monday to Friday). Fax: 03000 527450
The Unit accepts e-mails from external customers at firstname.lastname@example.org. However customers must be advised that HMRC cannot guarantee the security of e-mails sent over the internet and they should therefore avoid sending e-mails which contain detailed personal or sensitive information.