HMRC has rewritten its guidance on the check employment status for tax (CEST) tool to reflect the 6 April 2021 changes to the off-payroll working rules. The CEST tool can be used to help hirers, agencies and workers decide on the employment status of an individual and, where appropriate, to decide whether the off-payroll rules apply to a contract. The guidance notes that HMRC will stand by all status determinations given by the tool so long as the information provided was accurate.
HMRC has rewritten its guidance on the check employment status for tax (CEST) tool to reflect the 6 April 2021 changes to the off-payroll working rules. The CEST tool can be used to help hirers, agencies and workers decide on the employment status of an individual and, where appropriate, to decide whether the off-payroll rules apply to a contract. The guidance notes that HMRC will stand by all status determinations given by the tool so long as the information provided was accurate.
