ESM11170 | Check Employment Status For Tax: CEST Output

You will able to review the answers before you get to the results page on CEST. Please note that CEST does not have a ‘save and return’ function. If you close CEST without finishing the questions, you will need to start from the beginning.

In most cases, CEST will provide you with a result. HMRC will stand by the result 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 outcome. 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.

CEST will provide one of six outcomes. This will depend on the route you have taken. You will be given a reason as to why CEST reached its determination.

Potential outcomes:

• Off-payroll working rules (IR35) do not apply

• Off-payroll working rules (IR35) apply

• Unable to make a determination (for whether the off-payroll working rules apply)

• Self-employed for tax purposes for this work

• Employed for tax purposes for this work

• Unable to make a determination (for employed or self-employed for tax purposes)

Where CEST is not able to make a determination, further guidance and information will be provided. You can contact the HMRC helpline on 0300 123 2326 .You can also seek further guidance from suitably qualified tax advisors if you choose to.

You can download or print a copy of the result which will show the answers provided to each question, along with the reasoning in reaching that result. CEST does not keep a permanent record of any entries made and neither does it store individual results. HMRC would recommend that you retain a copy.