Guide · Hiring & inclusion
IR35: what clients and contractors should check
Who decides IR35 status, and what clients and contractors should check under the off-payroll working rules.
IR35 is the name often used for the off-payroll working rules. They can apply where a worker provides services through their own intermediary and would have been an employee for tax purposes if engaged directly. The position depends on the particular engagement. Use the current HMRC overview before making a decision.
Who makes the status decision?
For most public-sector clients and medium or large private and voluntary-sector clients, the client decides the worker’s status for tax purposes. For a small client outside the public sector, the worker’s intermediary generally makes that decision. HMRC explains the client responsibilities and exceptions.
What should a client check?
Review the contract and actual working practices for each engagement. HMRC’s Check Employment Status for Tax tool can help assess whether the rules apply. A client responsible for the decision must take reasonable care and give the worker and the organisation it contracts with a Status Determination Statement explaining the conclusion. Keep records and a process for disagreements. Recheck if the contract or working practices change.
What should a contractor ask?
Confirm who is responsible for the status decision, ask for the determination and reasons where the client must provide them, and compare those reasons with the actual working arrangement. HMRC’s current guidance links to the rules for contractors, agencies and fee-payers.
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This guide is general information, not legal or tax advice.
