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:
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.
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
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.