Check Employment Status for Tax

HM Revenue & Customs

For your records

Off-payroll working rules (IR35) do not apply

Why you are getting this result

About this result
Your answers told us you or your business will have to fund costs
Date of result:
before your client pays you.
16 January 2020, 16:45:49 (UTC)
This suggests you are working on a business to business basis.
Decision service version:
2.4
What you should do next
HMRC will stand by this result as long as
Download a copy of this result and show it to the organisation hiring it reflects the actual or expected working
you. They need to pay your earnings in full, without deducting practices. If these working practices
Income Tax and National Insurance contributions. change, you should use this tool again.

Page 1 of 4
 Check Employment Status for Tax

HM Revenue & Customs

What you told us

1. About you and the work

What do you want to find out? If the off-payroll working rules (IR35) apply to a
contract

Who are you? Worker

What do you want to do? Make a new determination

Are you trading through a limited company, Yes

partnership or unincorporated body?

Have you already started working for this client? Yes

2. Worker’s duties

Will you be an ‘Office Holder’? No

3. Substitutes and helpers

Have you ever sent a substitute to do this work? No, it has not happened

Does your client have the right to reject a Yes

substitute?

Have you paid another person to do a significant No

amount of this work?

4. Working arrangements

Does your client have the right to move you from No, that would require a new contract or formal
the task you originally agreed to do? working arrangement

Does your client have the right to decide how the No, you and your client agree together
work is done?

Does 2your
Page of 4 client have the right to decide your No, the work is based on agreed deadlines
working hours?

Does your client have the right to decide where you No, some work has to be done in an agreed location
do the work? and some can be your choice
 Check Employment Status for Tax

HM Revenue & Customs

What you told us

5. Worker’s financial risk

Will you have to buy equipment before your client Yes

pays you?

Will you have to fund any vehicle costs before your Yes
client pays you?

Will you have to buy materials before your client Yes

pays you?

Will you have to fund any other costs before your Yes
client pays you?

How will you be paid for this work? An hourly, daily or weekly rate

If the client was not happy with your work, would No, the work is time-specific or for a single event
you have to put it right?

6. Worker’s involvement

Will your client provide you with paid-for corporate No

benefits?

Will you have any management responsibilities for No

your client?

How would you introduce yourself to your client’s This would not happen
consumers or suppliers?

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 Check Employment Status for Tax

HM Revenue & Customs

What you told us

7. Worker’s contracts

Does this contract stop you from doing similar No

work for other clients?

Are you required to ask permission to work for No

other clients?

Are there any ownership rights relating to this No

contract?

Have you had a previous contract with this client? Yes

Will this contract start immediately after the Yes

previous one ended?

Is the current contract the first in a series of Yes

contracts agreed with this client?

Will this work take up the majority of your available No

working time?

Have you done any self-employed work of a similar No

nature for other clients in the last 12 months?

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