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<p>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> </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> </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.</p>
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