Tag Archives: CEST; off payroll

Off-payroll working, will HMRC accept CEST result?

PAYE settlement agreements

Since 6 April 2021 large and medium-sized organisations have had to determine whether or not a worker supplying their services via their own personal service company would be treated as an employee if directly engaged. HMRC suggest organisations use their Check Employment Status for Tax (CEST) tool on their website to check the worker’s status,…