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A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11HMRC’s Check Employment Status for Tax (CEST) tool returned 227,382 results in 2024–25, down from 806,432 in 2021–22—a reported fall of 73%. The figures came from an HMRC disclosure obtained through a freedom of information request and reported by Computer Weekly in June 2025. They count tool results, not distinct contractors or businesses, and do not establish why use declined.
What the delayed FOI figures show
Computer Weekly reported that HMRC provided figures on 5 June 2025 after a 16-month effort by ContractorCalculator chief executive Dave Chaplin. The disclosure covered financial years 2020–21 through April 2025, and HMRC apologized for the delay, according to the report. The public CEST usage tracker had not been updated since September 2021.
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| Tax year or period | Reported CEST results | What the figure represents |
|---|---|---|
| 2020–21 | 703,620 | HMRC figures disclosed through FOI, as reported by Computer Weekly. |
| 2021–22 | 806,432 | HMRC figures disclosed through FOI, as reported by Computer Weekly. |
| 2024–25 | 227,382 | HMRC figures disclosed through FOI, as reported by Computer Weekly. |
| 2021–22 to 2024–25 | 73% reduction | Percentage reduction reported by Computer Weekly from the disclosed figures. |
The totals are counts of determinations or results, not a headcount. A contractor, hirer or agency can use CEST more than once—for example, to assess separate engagements or changed arrangements. Parliamentary evidence has also cautioned that CEST figures should not be treated as unique users. The 73% figure therefore does not mean that 73% of people or businesses stopped using the service.
Why the fall does not explain itself
The reported totals show a decline in recorded results across the stated tax years. On their own, they do not reveal the cause. They cannot show whether fewer engagements needed assessment, organisations changed their processes, users were dissatisfied, another assessment method was adopted, or a technical or platform change affected usage. Those are possible explanations, not conclusions established by the count.
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Nor does a lower number of results prove that CEST is unreliable or that users moved to any particular service. The Computer Weekly report supplies the figures and their FOI context, but the original response and full annual table were not directly reviewed for this account. Interpret the reported comparison as a reported aggregate trend, not as evidence about individual decisions or user behaviour.
How the FOI figures differ from HMRC’s published usage series
HMRC’s published CEST usage data ends on 31 August 2021, so it cannot independently supply the later 2021–22-to-2024–25 comparison. HMRC reports 1,837,488 completed uses from the enhanced tool’s launch on 25 November 2019 to 31 August 2021. That cumulative figure covers a different period and should not be combined with or substituted for the later annual FOI totals.
For intermediary cases during HMRC’s published period, the department reports 1,125,408 uses: 49% were outside the off-payroll rules, 30% inside, and 21% undetermined. Separately, Computer Weekly reported that the FOI figures showed 458,413 intermediary/off-payroll results in 2020–21, with outcomes reported as 50% outside, 31% inside and 19% undetermined. These figures refer to different reporting periods and sources, so the outcome shares should not be read as a direct like-for-like trend.
HMRC says it does not collect identifying details about the worker or person completing CEST; its published counts are final determinations. In the period covered by its published usage data, completed uses represented 88% of people who accessed the tool and finished the journey. That completion statistic does not turn the determination totals into a count of unique workers.
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What CEST does—and what its result means
CEST is HMRC’s online service for checking the department’s view of employment status for tax, based on the facts a user enters. It can help a worker, hirer or agency assess whether a worker or engagement is employed or self-employed for tax, whether off-payroll working rules apply, and whether a change to a contract or working arrangement affects the assessment. HMRC introduced CEST in 2017 and launched an enhanced version on 25 November 2019 after working with more than 300 stakeholders.
The tool can return an inside, outside or undetermined outcome. An undetermined result means the tool has not reached a conclusion; HMRC says this is expected in a minority of finely balanced cases and points users to its detailed guidance. An outcome is not a general verdict on a person’s work across all clients: it depends on the particular engagement and the accuracy and completeness of the facts entered.
HMRC says it will stand by a result “as long as the information you give remains accurate and is in accordance with our guidance.” That condition matters: a result may not apply if the working arrangements or relevant facts differ from those entered. HMRC’s online guidance also says users need an existing or expected contract and information about responsibilities, control, payment and benefits. Users cannot save progress while completing the tool, though they can save their answers and result afterward. Read the current HMRC CEST guidance before relying on an assessment.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Who the off-payroll rules cover
IR35 is commonly used to describe tax rules for assessing whether a contractor working through an intermediary would be treated as an employee for tax if engaged directly. HMRC describes the off-payroll reforms as applying to public-sector engagements from 2017 and to medium and large private- and voluntary-sector organisations from 2021. The relevant responsibilities depend on the engagement and the parties involved; an aggregate CEST usage statistic cannot determine an individual’s tax status or obligations. HMRC’s report on the 2021 reform provides further context.
What contractors and hirers should do
Use CEST as an engagement-specific aid, not as a substitute for checking the underlying facts. Before acting on a result:
- Use the contract and actual working practices for the particular engagement, rather than assumptions about a role or industry.
- Answer questions about responsibilities, control, payment and benefits accurately, and follow HMRC’s guidance.
- Keep the answers and result with the engagement records, then revisit the assessment if the contract or working arrangements change.
- If the tool returns an undetermined outcome, or the facts are complex or disputed, consult HMRC’s guidance or an appropriately qualified tax adviser.
HMRC’s usage data and the FOI-reported decline are national aggregate figures. Neither can determine whether a specific contractor is inside or outside IR35.
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