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HMRC’s Internal Manual Has Been updated

HMRC updates internal guidelines in midst of IR35 review.

While the IR35-acjacent CEST tool has received a direct update, HMRC’s manual shows a number of prospective CEST questions, designed to determine tax status.

HMRC’s internal manual has been updated to include roughly 70 questions on employment status.

The guide was updated on 17 January, adding questions on worker engagement, contract details, payment arrangements, mutuality and more. The current list of questions can be found in HMRC’s online internal manual.


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