TAXCENTREOFEXCELLENCE.UK uses cookies which are essential for the site to work. We also use non-essential cookies to help us improve our digital services. Any data collected is anonymised. By continuing to use this site, you agree to our use of cookies.

TCoE guidance

TCoE Best Practice Guide – Off Payroll

HMRC guidance

Completing Check Employment Status for Tax (CEST) РCommon Themes 

Substitutes-and-helpers – How HMRC Approaches Substitution

Other guidance

This is additional information to help members make decisions on the tax status of off-payroll workers and the content has been checked with HMRC for accuracy. The information on these pages does not replace or modify HMRCs own guidance which is available on