Routes of Engagement
Employment status check
Next step: Employment status check (ESC)
Your answers suggest that this engagement may require an Employment Status Check (ESC). To ensure compliance, this check must be completed by a trained individual in your School/Service.
What to do:
- Ask your trained ESC contact to carry out the check.
They will use:
- The HMRC CEST (Check Employment Status for Tax) tool.
- The University's internal guidance for completing the tool .
Why this matters
The ESC is an essential step in determining whether IR35 (off-payroll working) rules apply. Using the CEST tool alongside internal guidance helps the University meet its legal and financial obligations while ensuring individuals are engaged on the correct terms.
Do not issue a contract or process any payment until the ESC has been completed.
Ensure that a copy of the ESC outcome from the CEST tool is saved and retained for your records. If the circumstances of the engagement change, you should carry out a new ESC.
Once the Employment Status Check (ESC) has been completed, please select the option below that matches the outcome shown on the CEST tool.
Remember: you must have saved a copy of the CEST outcome for your records before selecting an option.