Skip to content
BryteTax

Employment status

IR35 Working Arrangements Review

Answer nine questions about how your engagement works in practice, then get an explanation of which factors help your case, which weaken it, and what to do next.

Your working arrangements

Answer for how the engagement actually works in practice, not just what the contract says.

Personal service

Could you send a suitably qualified substitute in your place?

A genuine, unfettered right of substitution is one of the strongest pointers to self-employment.

Control

Who decides how the work is done day to day?

Being told the method, not just the outcome, points towards employment.

Control

Who sets your working hours and location?

Fixed hours set by the client look like employment; business needs that fix a location do not by themselves.

Mutuality of obligation

What happens when the agreed work runs out?

An obligation on the client to keep providing work — and on you to accept it — indicates employment.

Financial risk

Do you carry real financial risk on the engagement?

Fixed-price work, rectifying defects at your own cost, and business insurance all point outside IR35.

Financial risk

Whose equipment do you use?

Providing your own significant equipment supports being in business on your own account.

Part and parcel

How integrated are you into the client's organisation?

Line-managing staff, appearing on org charts or holding an internal role looks like employment.

Part and parcel

Do you receive any employee-style benefits?

Paid leave, sick pay, appraisals or staff perks are strong employment indicators.

In business on your own account

How does your business operate beyond this contract?

Multiple clients, marketing, your own staff and business investment support outside-IR35 status.

Indicative position

Your answers are finely balanced

50

0 of 9 questions answered. A higher score means your answers look more like a genuine business-to-business engagement.

Answer at least four questions to get an explanation.

This is an indicative view of employment-status factors, not a Status Determination Statement and not tax advice. For medium and large private-sector clients and all public-sector clients, the client decides your status. Confirm anything material with a qualified adviser.