Financial

IR35 Factors Checklist

A guided walkthrough of the main factors HMRC and tribunals weigh for IR35 status — control, substitution, mutuality of obligation and more — for education, not a legal determination.

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Rates current as of 6 April 2026 (tax year 2026/27).🇬🇧 United Kingdom rules.Thresholds change by law — verify against an official source before relying on this for a real decision.

Indicative Lean

Leans outside IR35

Factor Score4

This is an educational guide to the main factors HMRC and tribunals weigh (control, substitution, mutuality of obligation, financial risk, equipment, integration, and working for multiple clients) — it is NOT a status determination.

No online tool — including this one and HMRC's own CEST tool — can give a legally binding answer. CEST itself has been widely criticized by tax and legal commentators as oversimplified.

For a real engagement, use HMRC's CEST tool as a starting point and get a professional IR35 assessment — the financial consequences of getting this wrong (unpaid tax, NI, penalties) can be significant.

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