ESM11010 | Check Employment Status For Tax: Results from CEST

Results from CEST

Will HMRC stand by the results of CEST?

HMRC will stand by the determination produced by the tool provided the information is accurate and it is used in accordance with our guidance.

Where there are subsequent material changes to contractual or working arrangements, the information originally provided may no longer be accurate and HMRC will not stand by the original determination. HMRC would recommend that you complete CEST again to consider the new arrangements.

HMRC will not stand by results achieved through contrived arrangements that have been deliberately created or designed to get a particular outcome. We would see this as deliberate non-compliance, and you risk financial penalties.

Does HMRC keep records of when you use CEST?

CEST is anonymous, it does not keep a permanent record of any entries made and neither does it store individual results.