Check Employment Status for Tax (CEST) tool can be used to find out if a worker should be classified as employed or self-employed for tax purposes. This tool gives you the HMRC’s view of a worker’s employment status based on the information you provide. We can also use this tool to check if changes to contractual terms or working arrangements may alter a worker’s employment status.
Other uses of this tool:
- Change to an existing contract or service agreement
- The information you originally provided is no longer accurate
This tool cannot be an indicator to decide on employment status. However, it will help you to 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 if you have or expecting a work contract
You will still get a result if you are not aware of who the worker is. If it results in the ‘Unable to determine’ option, then you will need to know the worker’s identity and check again.
For more information, click here.
