29 June 2026
With recent case law shining a spotlight on IR35 and off-payroll working rules, we are interested to know how much the HMRC CEST tool is used by the pay profession.
The CEST tool is used to check if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.
The off-payroll working rules make sure that a worker (sometimes known as a contractor) pays broadly the same Income Tax and National Insurance as an employee would. Put simply, if a contractor turns up every weekday, sits at the same desk, uses the organisation’s equipment, follows direction and cannot send a substitute if they fancy a day off, off-payroll working steps in to say that, for tax purposes, this looks more like employment than entrepreneurship.
Please take a moment to answer our question on this topic, we greatly appreciate your input.
Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.
