IR35 Useful Resources 

Need to brush up on your IR35 knowledge? Here you can find a range of resources about IR35, including our brochure of solutions and list of frequently asked questions. 

Everything you need to know about IR35 can be found in here in our resource centre. Simply complete the form below to download our IR35 brochure. 

 

Gattaca IR35 Solutions Brochure

 

Gated IR35 brochure

 

Check Employment Status for Tax (CEST)

HMRC have developed an on-line tool called CEST which is designed to help to determine whether an assignment is inside or outside of IR35.

It consists of a series of questions about the contractor and their working practises. 

HMRC guarantee that if the questions are answered truthfully and it gives an “out” status, they will honour that, although they do recommend it is retaken at intervals  (we would suggest every 6 months) to allow for changes in the role and enhancements to the tool.

The Government’s IR35 help service is also available if CEST does not provide a clear answer:

Email: ir35@hmrc.gov.uk
Phone: 0300 123 2326
Web: https://www.gov.uk/guidance/ir35-find-out-if-it-applies   

However, it is up to the end-client to determine IR35 status and you may opt to use alternative tools/methods to make their decision.

CEST has come in for a lot of criticism from various industry bodies and lobby groups and the Government has stated that it will be making improvements to the tool and issuing further guidance prior to April 2020. We will keep you updated of any developments.

 

 

Useful links

Recruitment & Employment Confederation (REC) - The REC provides recruitment businesses with a wide range of training, legal, business and accreditation services.

Contractor UK - Contractor UK is home to the UK's IT contracting community.

Accountancy Age - Delivery of the latest news and analysis, intelligence and resources to UK accountants.

APSCo - The Association of Professional Staffing Companies - Providing firms involved in the recruitment of professional talent the specialist support and distinctive voice they need to be successful.

IPSE - The Association of Independent Professionals and the Self-Employed - Representing and supporting the self-employed.