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Revenue’s response to concerns that CEST online tool does not include mutuality of obligation.
HMRC has published a response to concerns raised in the IR35 forum that the check employment status for tax (CEST) online tool does not include mutuality of obligation among the factors to consider.
In essence, it explains that the tool assumes a contract exists, or is contemplated, and is designed principally to determine whether it will be one of employment or self-employment.
HMRC’s view is that mutuality of obligation is required for a co ntract to exist and must therefore already have been established.
The full text is on the IR35 forum pages of HMRC’s website at here.
