Employment, Self-employment and IR35 Checklists

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

Working through the questions in the relevant checklist(s) will help you assess the likely legal nature of the relationship between a worker and the business that engages them.

Which checklist should you use?

• Checklist A – for a business engaging an individual worker.
• Checklist B – for a business engaging a worker via a PSC or other intermediary entity.
• Checklist C – for an individual worker providing services to a business.
• Checklist D – for an individual worker providing services via a PSC or other intermediary entity.

“PSC” means “personal service company”, as explained in the accompanying Guidance Note on Employment, Self-Employment and IR35.

Use alongside the Guidance Note

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

Legal advice

While the guidance, information and checklists are intended to help you understand the issues generally, you should consider obtaining legal advice on your particular plans and circumstances, as necessary, to establish the legal status of any actual or intended arrangements between a worker and the business engaging them.

Employment, Self-employment and IR35 Checklists is part of Business . Just £38.50 + VAT provides unlimited downloads from Business for 1 year.