In assessing a contractor’s IR35 status, end hirers are required to look at the degree of ‘control’ they have over what, how, when and where the work is done.

No. Even with the changes to IR35 assessment in the private sector in April 2021, HMRC have said that decisions about contractor status will not be made retrospectively.

IR35 status assessments are required every time you engage with a new contract or make a change to your contract. But we recommend undertaking an independent IR35 status assessment through Brookson Legal if you disagree with your end hirers process and outcome.

CEST is an online tool HMRC have created to help companies establish whether or not a particular contract falls within IR35.

When IR35 was introduced in 2000, it was the contractor’s responsibility to determine their IR35 status. This was changed in 2017, when end hirers in the Public Sector became responsible for assessing a contractors IR35 status instead.

If you strongly disagree with your end hirers assessment of your IR35 status, one of our Business Advisory Team will request an IR35 review from the Brookson Legal team to help you challenge the decision.