CEST Checks
Ensuring IR35 reviews completed via HMRC’s CEST tool are compliant and meet the reasonable care obligation.
Many businesses have defaulted to using HMRC’s CEST (Check Employment Status for Tax) Tool to complete their IR35 reviews. However, it should be thoroughly considered if this will provide the required service that the end hirer needs, whilst ensuring they meet their reasonable care obligations. CEST is an online tool that provides outcomes based on the information inputted. If the user misunderstands the question, it can easily result in an incorrect determination.
Furthermore, CEST has 3 outcomes – Inside/Outside IR35 plus an “Undetermined” outcome whereby it has been unable to identify the IR35 status, usually due to the role being complex. In these scenarios the hirer still does not have an SDS for the role and therefore has not met their legislative obligation – CEST has not assisted the hirer. Any business that has used CEST and has concerns needs to look for an expert who can ensure the SDS’s provided are correct or work with them to ensure any undetermined roles have an inside or outside status.
With over 20 years of experience in the industry, we understand what is expected from hirers.
We will work with you to review all SDS’s and ensure they are correct, along with providing an SDS for any undetermined roles you may currently have. All IR35 reviews will be completed by IR35 specialists and will be accompanied by a detailed SDS, allowing you to meet your reasonable care obligation.
IR35 audit process tailored for your specific business needs.
A detailed SDS will be provided after each audit enabling you to demonstrate reasonable care.
Any inaccurate determinations will be re-considered and new SDS’s will be provided. Advice and support will be given on the undetermined roles, so you can consider any contractual or practical changes prior to a determination being reached.
On hand to support with any contractor challenges.
We will handle any queries if you are ever investigated by HMRC.
All services are provided by an SRA regulated law firm and advice is protected by client legal privilege and professional indemnity insurance.
Find out more about our complete suite of services for End Hirers, along with further information to help you understand the implications of IR35 with our downloadable guides.
Brookson Legal Services is an SRA regulated law firm that focuses on IR35
Experience
We have been advising on IR35 since its introduction in April 2000 and we have team members who have sat on HMRC’s IR35 Forum. We are often instructed to act for clients who are subject to an IR35 enquiry by HMRC.
Extensive Team
Our team of experts are the only SRA regulated law firm in the UK focusing on IR35 compliance.
Measurable Solutions
We are experts in applying and presenting the law in a way that’s accessible and understandable and we will help you put processes and policies in place to manage your IR35 obligations, with the minimum impact upon “business as usual”.
Accessibility
Our team of legal experts are on hand to support you with all your IR35 compliance needs and are always a call or email away. We regularly carry out introductory consultations, work force audits, face-to-face presentations, workshops and webinars.