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How can HMRC’s employment status tool be used in IR35 cases?

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This page has been archived because it is no longer current information but is still relevant, or it is current but over 12 months old
  • Publish date: 01 April 2017
  • Archived on: 01 April 2018

The following set of questions and answers explains the HMRC employment status tool and how it can be used in deciding whether the engagement of a worker falls within the IR35 Intermediaries legislation or whether a self-employed worker should be taxed as an employee.

A tool for use by entities and workers involved in providing workers via intermediaries, or by self-employed workers who contract directly with the end client. It provides an opinion on whether the engagement of a worker falls within the IR35 Intermediaries legislation or whether a self- employed worker should be taxed as an employee.

You can access the tool at https://www.gov.uk/guidance/check-employment-status-for-tax