Are you inside or outside IR35?

Twelve questions. Each one maps to a factor HMRC and the courts weigh in employment-status-for-tax cases. The output is a directional indicator. Not an HMRC determination, not legal advice, not tax advice. For binding determinations, use HMRC's CEST tool or instruct an adviser.

Based on Chapter 10 of ITEPA 2003 and case law including Autoclenz v Belcher [2011] UKSC 41. See the full disclaimer below.

Disclaimer

This calculator is directional only. It is not an HMRC status determination, not legal advice, not tax advice.

Full disclaimer in the downloaded status note. Where binding determinations matter, use HMRC CEST or instruct an adviser.