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<p>HMRC developed the Check Employment Status for Tax (CEST) online tool to help organisations
and individuals determine employment status for tax and decide whether the off-payroll
working rules apply.</p><p> </p><p>The CEST service was developed in conjunction with
tax specialists, contractors and other stakeholders. It was rigorously tested against
established case law and settled cases to ensure it provides accurate results in line
with current binding judgments. In the vast majority of uses, CEST will determine
whether the engagement is employed or self-employed for tax purposes. HMRC will stand
by CEST’s results provided accurate and correct information is used, in accordance
with HMRC’s guidance.</p><p> </p><p>In November 2019, HMRC launched an enhanced version
of CEST, having worked with over 300 stakeholders to identify improvements. The tool’s
enhancements included making questions and the results clearer, increasing the number
of questions to provide a more thorough assessment, and building in features to reduce
user errors.</p><p> </p><p>Since launch, HMRC have monitored customer feedback and
have updated the tool’s language where this improves the customer experience. This
includes providing additional help text and links to off-payroll guidance in HMRC’s
Employment Status Manual. HMRC are continuing to monitor feedback with a view to making
future usability updates.</p>
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