C · Glossary
CEST status tool
HMRC online tool to determine if a contract is inside or outside IR35.
The CEST (Check Employment Status for Tax) tool is HMRC's online questionnaire to determine if an engagement is "inside" or "outside" IR35 (off-payroll working rules).
Tribunals have ruled CEST is wrong in some cases, so we always cross-check with our own substance test (substitution, mutuality of obligation, control).
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