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IR35 Status Indicator

Eight questions covering HMRC's three primary tests — control, substitution, and mutuality of obligation — plus secondary indicators. Indicative result in under two minutes.

This is a first-pass screening tool. For a contract-specific written opinion, see our IR35 review service (£295, 48-hour turnaround).

Answered: 0 / 8
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1
Control

Do you decide HOW the work is done — including your own methods, working hours, and approach?

Hint: If the client dictates your hours, methods, or working style, this points toward employment (inside IR35).

2
Substitution

Does your contract give you a genuine right to send a qualified substitute in your place, and could you realistically exercise that right?

Hint: A theoretical right that would be rejected in practice carries little weight with HMRC. The key word is "genuine".

3
Mutuality of Obligation

When the contracted work is complete, are you free to decline further work from this client without penalty?

Hint: If the client expects you to accept further work and you feel obligated to do so, this points toward employment.

4
Financial Risk / Equipment

Do you use your own equipment (laptop, software, tools) to carry out the work rather than the client's?

Hint: Using the client's equipment and facilities suggests integration into their organisation.

5
Financial Risk

Could you suffer a financial loss on this contract — for example, if work needs to be redone at your expense?

Hint: Employees do not bear financial risk. A genuine contractor can lose money on a job.

6
Integration

Do you work predominantly for other clients alongside this engagement, or could you if you chose to?

Hint: Working exclusively for one client long-term is a strong indicator of employment.

7
Integration

Are you treated distinctly from permanent employees — not in team meetings, not on their email system, not invited to staff events?

Hint: Being "part and parcel" of the client's organisation is a key indicator of inside IR35 status.

8
Basis of Payment

Are you paid based on deliverables or milestones rather than a fixed time-based rate (e.g. daily or hourly rate with no output requirement)?

Hint: Hourly or daily rate contracts with no defined output requirement look more like employment than service contracts.

Ready for your indicative result?

Answer all 8 questions to see your result. 8 to go.