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Latest version of CEST to check employment status of workers

With the extension of the “off-payroll” working rules to large and medium-sized organisations from 6 April 2021, HMRC have updated their Check Employment Status for Tax (CEST) diagnostic tool to assist those organisations in determining whether the new rules apply to workers supplying their services through personal service companies (PSCs).

Note that once the determination has been carried out the end user organisation is required to issue the worker, and the fee payer making payments to the PSC, with a Status Determination Statement.

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