Glossary · UK
What is CEST Tool?
HMRC online tool to check IR35 employment status — controversial accuracy.
Full Definition
CEST (Check Employment Status for Tax) is HMRC's online tool to determine IR35 status. Widely used since 2017 but heavily criticised for not properly assessing Mutuality of Obligation (MOO), giving inconsistent results, and HMRC sometimes disagreeing with its own tool's output. Use as starting point but back up with third-party assessment (Markel, Qdos) for non-trivial contracts. Save the CEST result PDF as evidence. If client uses CEST for Status Determination Statement (SDS), they must take «reasonable care» — relying solely on CEST may not be enough.
Related Calculators
Read More
See Also
Disclaimer: Definitions are for guidance only. For decisions about your tax, savings, property or pension situation, always consult a qualified professional or refer to gov.uk.