We have developed the IR35 status check as a simple tool to indicate where you might sit if your status was called into question. Clearly a full IR35 enquiry would go into far more depth and cover numerous areas, but the questions we ask here are the points that will win or lose a case. These are borne out of our extensive experience in dealing with IR35 enquiries – we have fought well over 1,000 to date.

The status check should only be used as general guidance and will not constitute taking due diligence in HMRC’s eyes. You should always obtain a formal report of your contract and working practices, ensuring that all possible steps are taken to reduce the risk.