| answer text |
<p>Employment status is straightforward for the vast majority of people. HM Revenue
and Customs (HMRC) developed the Check Employment Status for Tax (CEST) tool in 2017
in conjunction with tax specialists, contractors, and other stakeholders, to support
businesses in applying the off-payroll working rules correctly. CEST was further enhanced
in November 2019.</p><p>In the vast majority of uses, CEST will determine whether
the engagement is employed or self-employed for tax purposes. For those more complex
or finely balanced cases where CEST produces an undetermined outcome, HMRC provide
detailed guidance and dedicated support, including in the Employment Status Manual:
<a href="https://www.gov.uk/government/publications/employment-status-manual" target="_blank">https://www.gov.uk/government/publications/employment-status-manual</a>.
HMRC will stand by CEST’s results provided accurate and correct information is used,
in accordance with HMRC's guidance.</p>
|
 |
