HMRC CEST: evidence gathering update

Published: 4 November 2020

HMRC have updated:

Guide to determining status: fact-finding/evidence gathering – ESM0558

Although this is mainly a format update, it is worth noting the contents of the guidance. This page is designed by HMRC to help an HMRC status inspector establish the facts at an interview. HMRC warn the status Inspector that they should not be issued to an engager, worker or adviser as a questionnaire to be completed. The guidance is not an exhaustive list of issues to be considered because not all the issues will apply in every case.

The facts should normally be obtained from both the person providing the work (referred to below as the ‘engager’) and the worker. HMRC counsels not to ask the engager or worker questions about each other that they cannot be expected to know.

The guidance is split into the following categories:

  • Engagers
  • Nature of the job
  • Workers

Within the categories HMRC poses various questions that the status inspector might ask at interview.