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Information relating to self-employed workers

FOI reference - FOI-3452
Date - 27 November 2018

Request

  1. Please can you confirm the process used to determine if a contractual engagement is in or out of scope of IR35.
  2. Please confirm how many roles have been determined as in scope of IR35 using the process in question 1?
  3. Please confirm how many roles have been determined as out of scope of IR35 using the process in question 1?
  4. How many contract engagements have been assessed as inside of IR35 prior to the advert being published?

Response

  1. We use the HMRC employment status checker to confirm whether a role sit within IR35
  2. 17
  3. None
  4. 17