Are you completing the CEST tool correctly?
Our updated guidance page explains how to use HMRC’s Check Employment Status for Tax (CEST) tool, what its key questions mean, and how to avoid common pitfalls when completing it. Our guidance also outlines the tool’s limitations and includes a worked example.
HMRC’s CEST tool can be a useful aid in determining employment status. However, it’s important to remember that CEST is only as accurate as the information entered into it. If you misunderstand a question or make assumptions that don’t reflect your day-to-day working arrangements, the outcome may be unreliable. For example, it can mean a result of ‘self-employed’ when, in fact, the true working arrangement looks more like employment in HMRC’s eyes.
We have expanded our website page, “Help with employment status,” to take a closer look at CEST. Our updated guidance explains the key questions the tool asks, highlights some common pitfalls, and offers a step-by-step CEST walkthrough to help you understand how to answer accurately and get more reliable results.
