This checklist covers the key factors that influence your IR35 status. Review each point against your current engagement and take action where needed to strengthen your position.
Contract terms
- Your contract includes an unrestricted right of substitution
- There is no mutuality of obligation beyond the current engagement
- The contract specifies deliverables or project outcomes rather than hours of attendance
- You have the right to work for other clients simultaneously
- Either party can terminate with a short notice period (typically two to four weeks)
- The contract does not include employee-type benefits such as holiday pay, sick pay, or training programmes
Working practices
- You decide how to complete the work, not the client
- You are not subject to the same supervision, direction, or management as permanent staff
- You set your own working hours (even if you choose to align them with the client's office hours for practical reasons)
- You use your own equipment where practical (laptop, software licences, phone)
- You are not required to attend social events, team-building activities, or company all-hands meetings
- You are not included in the client's organisational chart, internal promotion processes, or performance reviews
Business independence
- You have a registered limited company with a separate business bank account
- You carry professional indemnity insurance
- You have (or are willing to have) more than one client, even if not simultaneously
- You market your services independently (website, LinkedIn profile, agency registrations)
- You bear financial risk, such as fixed-price work or liability for errors
- You have a business plan and maintain separate business records
Documentation
- You have a Status Determination Statement (SDS) from the end client confirming outside IR35
- You retain copies of all contracts, SOWs, and correspondence about IR35
- You have an independent IR35 review from a qualified specialist
- You keep records of any substitution, multiple client work, or other evidence of self-employment