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Tax United Kingdom

IR35 Contractor Status Check

Check whether your contractor arrangements are likely to fall inside or outside IR35.

Start free check 10 questions · 7 minutes · No signup
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Did you know? The numbers behind this check.

  • Medium/large businesses (since 2021)Responsible party
  • Unpaid tax + NI + penaltiesPotential liability
  • Control, substitution, mutuality of obligationKey tests
  • CEST (Check Employment Status for Tax)HMRC tool

Why this matters.

IR35 (the off-payroll working rules) determines whether someone working through their own limited company should be taxed as an employee for that engagement. Since April 2021, medium and large private sector businesses are responsible for assessing the IR35 status of contractors they engage — getting it wrong can mean the business becomes liable for unpaid tax, National Insurance, interest and penalties, sometimes running into hundreds of thousands of pounds for a single contractor relationship over several years.

HMRC actively investigates IR35 status, particularly where a contractor works in a way that looks indistinguishable from an employee — fixed hours, using company equipment, taking instructions day-to-day, and no real ability to send a substitute. Even small businesses that are exempt from making the formal determination still need contracts and working practices that reflect genuine self-employment if they want contractors to remain genuinely outside IR35.

Have these to hand.

  • Details of how you engage contractors (direct, via agency, via their own limited company)
  • A copy of a typical contractor agreement
  • Information on how contractors actually work day-to-day (hours, equipment, supervision, substitution)
  • Your company size (turnover, balance sheet, employee numbers) for the small company exemption test

What you’ll get.

  • 1A score out of 100Where you stand today, at a glance.
  • 2Findings ranked by riskWhat could cost you, highest risk first.
  • 3A plan with timeframesWhat to fix first and by when.

This check reviews your contractor engagements against the key IR35 status factors and highlights where your contracts or working practices may not match a genuinely self-employed arrangement.

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General guidance only, not legal advice. Consult a qualified solicitor or adviser in your jurisdiction for specific issues.