Checklists for assessing employment status

These Employment, Self-employment and IR35 Checklists are comprised of four separate sets of checklist questions.

Working in turn through each question in the relevant checklists will help you decide the nature of the legal relationship between an individual worker and the business which engages that worker. These Employment, Self-employment and IR35 checklists are for use by any worker or by a business which engages any worker. You should use:

EITHER

Checklist A if you are a business engaging an individual worker, and also Checklist B if you are a business engaging a PSC or other intermediary entity through which that worker provides their services to you.

OR

If you are an individual worker who provides services to a business, you should instead use Checklist C, and also Checklist D if you do so through a PSC or other intermediary entity.

The initials “PSC” above mean a “personal service company”, an expression which the accompanying Guidance Note on Employment, Self-Employment and IR35 explains.

The checklists supplement the Guidance Note on Employment, Self-Employment and IR35. They should be read in conjunction with the Guidance Note on Employment, Self-Employment and IR35 and the associated Information pages, and should not be used on their own.

Whilst the guidance, information and checklists are designed to help you generally to understand the issues, we recommend that you also obtain legal advice about your own particular plans and circumstances as necessary, in order to ascertain the legal status in law of any actual or intended arrangements between a worker and a business engaging that worker.

Once you have purchased access to the appropriate document folder click on the “Download Document” link below. You will be asked what you want to do with the file. It is recommended that you save the document to a location of your choice prior to viewing.