IR35 Ongoing Checks

Hi Everyone! Firstly I’ve been a lurker for awhile and find this forum a massive help in my standalone HR Generalist role so thank you We are a growing organisation which has employees but also self-employed Associates who complete work on our behalf. When determining employment status what processes do you have in place and how often will you check this going forward…annually? With the amount of Associates we have we are wanting to put in a straightforward process which stops us falling foul of HMRC! Thanks in advance
Parents
  • Hi Angelica,

    The HMRC CEST (check employment status tool) is a what I have used plus an internal assessment to try and identify what category someone falls into.

    HMRC will only accept the first answer you get out of the CEST tool (basically so that businesses can’t punch in different answers until they get the one they want) - just a heads up!

    I would probably say the frequency you assess these individuals depends on how many of these engagements you have - I would suggest every 6 months to a year (6 months if you have a lot)

    Thanks!
Reply
  • Hi Angelica,

    The HMRC CEST (check employment status tool) is a what I have used plus an internal assessment to try and identify what category someone falls into.

    HMRC will only accept the first answer you get out of the CEST tool (basically so that businesses can’t punch in different answers until they get the one they want) - just a heads up!

    I would probably say the frequency you assess these individuals depends on how many of these engagements you have - I would suggest every 6 months to a year (6 months if you have a lot)

    Thanks!
Children
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