A sample of questions from the tool for determining IR35 status
(different answers lead to different questions in the tool)
Check Employment Status for Tax
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, hirer or agency
What do you want to do?
Make a new determination
Does the worker provide their services through a limited company, partnership or unincorporated association?
Yes
Has the worker already started working for the client’s organisation?
No
2. Worker’s duties
Will the worker be an ‘Office Holder’?
3. Substitutes and helpers
Does the client have the right to reject a substitute?
4. Working arrangements
Does the client have the right to move the worker from the task the worker originally agreed to do?
Does the client have the right to decide how the work is done?
Does the client have the right to decide the worker’s working hours?
Does the client have the right to decide where the worker does the work?
5. Worker’s financial risk
Will the worker have to buy equipment before the client pays them?
Will the worker have to fund any vehicle costs before the client pays them?
Will the worker have to buy materials before the client pays them?
Will the worker have to fund any other costs before the client pays them?
How will the worker be paid for this work?
If the client was not happy with the worker’s work, would the worker have to put it right?
6. Worker’s involvement
Will the client provide the worker with paid-for corporate benefits?
Will the worker have any management responsibilities for the client?
How would the worker introduce themselves to the client’s consumers or suppliers?
7. Worker’s contracts
Does this contract stop the worker from doing similar work for other clients?
Is the worker required to ask permission to work for other clients?
Are there any ownership rights relating to this contract?
Has the worker had a previous contract with this client?
Will this contract start immediately after the previous one ended?
Will this work take up the majority of the worker’s available working time?
Has the worker done any self-employed work of a similar nature for other clients in the last 12 months?
Back to Off-Payroll Working Rules (IR35)