IR35 Role Assessment
ICS Accounting has developed an exclusive IR35 role-based assessment tool to be used by end clients, agencies and contractors, completely free of charge.
Due to the upcoming changes to IR35 in the private sector, it is vital you are proactive in assessing the IR35 status of roles to ensure compliance and protect all those within the supply chain. The tool will provide an initial assessment of the expected IR35 status of a role and the recommended next steps.
To start an assessment, simply click the button below.
The Intermediaries Legislation (IR35) came into force in April 2000.
This legislation looks at the relationship between the client and the individual; considering what actually happens in this relationship and decide if this relationship is akin to the individual is an employee of the client or self-employed.
There are several factors to consider, the three key factors being:
• Right of Substitution – Will the client allow a substitute to provide the service?
• Control – Does the client tell the individual how, when and where to do the work?
• Mutuality of Obligation – Is the client obliged to offer work to the individual and is the individual obliged to accept this?
Up until 2017, it was the responsibility of the individual operating via their own limited company to make this decision, and any liability for an incorrect decision fell on the limited company.
In 2017 the Off-Payroll rules were introduced to the Public sector which meant the responsibility for the decision and the liability of an incorrect decision moved away from the individual to the end client.
These rules are being extended in April 2021 for Medium and Large organisations who will be responsible and liable for making this decision.
It is important to note that the tests have not changed, it’s who is responsible and liable for making the decision to operate inside or outside of IR35 legislation that has changed.
The answers given in this role based assessment will lead to an Inside or Outside decision, together with the next steps to be considered.
- This disclaimer shall govern your use of our IR35 Tool
- By using our IR35 Tool you accept this disclaimer in full, accordingly, if you disagree with this disclaimer you should not use it
- ICS Accounting nor any other party using the tool, do not warrant or represent:
- The results of the tool are to be considered as bespoke advice
- The results of the tool are seen as the final decision
- The purpose of this tool is an indication that further actions need to be considered and that this can be seen as a starting point for conversations around the role.
- Other actions that can be considered are:
- Further review of the assignment
- Consideration of HMRC’s CEST Tool
- Seek guidance from a tax specialist
- The questions are designed to be role-specific
- This tool is owned and operated by ICS Ltd