IR35 Status Checker 2025/26

Could you send a substitute to do the work in your place?

If you have a genuine, unrestricted right to send someone else, this strongly indicates outside IR35.

Do you decide what work needs to be done (not just how)?

If the client tells you exactly what to do rather than just setting deliverables, this indicates inside IR35.

Do you decide how the work is done?

Having autonomy over methods and approach indicates outside IR35.

Do you decide when and where you work?

Being required to work specific hours at a specific location indicates inside IR35.

Do you bear financial risk (e.g. fix mistakes at your own cost)?

If you have to correct defective work in your own time at your own expense, this indicates outside IR35.

Do you provide your own significant equipment or tools?

Providing your own substantial equipment (not just a laptop) indicates outside IR35.

Are you separate from the client's organisation? (Not on their org chart, no staff benefits, no team socials)

Being integrated into the client's team structure indicates inside IR35.

Do you work for (or are free to work for) multiple clients simultaneously?

Having multiple clients or the freedom to take on other work indicates a genuine business.

Is the engagement for a specific project or deliverable (not ongoing/rolling)?

Open-ended engagements with no defined end point look more like employment.

Do you have your own business presence? (Website, marketing, other clients, professional indemnity insurance)

Signs of a genuine business in your own right indicate outside IR35.