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Check Employment Status for Tax (CEST) is an online guidance service, published on
Gov.UK alongside HMRC’s more detailed guidance on employment status. HMRC developed
CEST to help all engagers and individuals to determine employment status and decide
whether the off-payroll rules apply.<p> </p>HMRC’s CEST service has been rigorously
tested against known case law and settled cases, and HMRC stand by the result if it
is used in accordance with their guidance.<p> </p>HMRC continue to enhance CEST in
response to stakeholders’ concerns. Improvements will be made to language and presentation
and include guidance to ensure questions are clearly understood. Changes are being
tested with tax specialists and users of the service to ensure they meet individuals’
and businesses’ needs.
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