IR35 Working Practices Checklist

Use this evidence-gathering checklist to prepare a better IR35 conversation with a client, accountant or specialist. It does not determine employment status.

Priya Shah

Editor — Limited companies

Published: 2026-08-11

Facts checked: 2026-08-11

Reviewed by: Priya Shah (Editor — Limited companies)

Short answer

IR35 status is fact-specific and cannot be determined reliably by a points score. This tool helps a contractor or client organise the contract, working-practices evidence and status process before using HMRC guidance or obtaining professional advice.

Evidence checklist

0 of 6 topics reviewed

The written contract and day-to-day reality have both been reviewedIR35 analysis depends on the actual arrangements as well as contract wording. Keep the signed agreement, statement of work and evidence of working practices together.You can evidence how control is exercisedRecord who decides how, when and where work is performed, and whether the client retains a practical right of control.Any substitution right is genuine and practicalIf a substitute can be supplied, record the contractual process, client approval position, capability checks and any real examples.You can evidence financial risk and business-like features where relevantExamples can include correcting defective work at your own cost, insurance, unremunerated downtime, own equipment and marketing to multiple clients. None is determinative alone.You have considered integration with the client organisationConsider whether you are managed as part of the client workforce or operate as an independent supplier delivering an agreed service.You know who is responsible for the status determinationFor many public-sector and medium/large private-sector engagements, the client issues a Status Determination Statement and must operate the statutory disagreement process.

Complete the remaining evidence topics before seeking a status review. A checklist cannot replace a contractual and factual assessment.

Who makes the status decision?

Responsibility depends on the engagement and client. In many public-sector and medium/large private-sector arrangements, the client is responsible for providing a Status Determination Statement. Small private-sector clients can be treated differently. Confirm the client’s size, the contractual chain and the current statutory process rather than assuming the contractor always decides.

Not a legal, tax or status decision

Do not rely on this checklist to state that an engagement is inside or outside IR35. Status can affect tax, National Insurance, contractual liability and payment-chain obligations. Use HMRC’s current guidance and obtain qualified advice for a real engagement.

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Not financial advice

Information on this page is general guidance for UK small businesses and is not financial, tax or legal advice. Tax rules, allowances and product terms change. Always check current information with HMRC, Companies House or a qualified professional before making decisions.