Should Large Businesses Use CEST To Determine IR35 Status?

Since April 2021 large and medium sized businesses in the private sector which engage contractors who are supplying their labour via their intermediary (such as a personal services company) are required to determine the status of those contractors for the purposes of IR35. Businesses must determine whether the contractor is a "disguised employee" i.e. whether the contractor would be an employee of the business if they were hired directly. If the contractor is a disguised employee (and so inside IR35) the entity which has the direct contractual relationship with the contractor's intermediary must operate PAYE and NICs on the fees it pays to the intermediary.