Answer the questions HMRC's CEST tool asks — but with an honest verdict, using our case-law-informed weighting of the CEST factors (not a substitute for the determinative-factor tests in case law). Outside, inside, or genuinely borderline: know before HMRC tells you.
LIVE ENGINE · case-law-weighted CEST factors · ITEPA 2003 Ch 8/10 · runs in your browserScoring uses HMRC CEST factor analysis under ITEPA 2003 Chapters 8 & 10, weighted by determinative significance from case law (control, substitution and mutuality of obligation carry the most weight). This is a status assessment to inform you and support a contract review — it is not an HMRC ruling and can be challenged. It is not tax advice. A borderline result means the engagement needs a proper contract-and-working-practices review, exactly the point where getting it wrong is expensive.
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