ESM11015 - Check Employment Status For Tax: Using CEST
Do you have to use CEST?
It is not compulsory to use CEST.
The service is a part of HMRC’s employment status guidance. Detailed advice is available in HMRC's Employment Status Manual.
Independent advice on employment status is available from lawyers, accountants and suitably qualified tax professionals.
Please note that CEST does not have a ‘save and return’ function. If you close CEST without finishing the questions, you will need to start from the beginning. Â