Why 25% of CEST Results Are “Unable to Determine”
HMRC’s Check Employment Status for Tax tool leaves one in four contractors without a clear answer. ContractorCompass gives you a definitive result every time.
| Feature | HMRC CEST | ContractorCompass |
|---|---|---|
| Number of questions | ~15 | 18 weighted |
| Case law references | ||
| AI narrative analysis | ||
| Confidence scoring | ||
| PDF report | ||
| Category breakdown | Basic | 4 detailed categories |
| Contract review | ||
| Take-home calculator | ||
| Determinacy rate | ~75% | 100% (always gives a result) |
| Data privacy | Government server | No account required |
The Problem with CEST
CEST was designed by HMRC primarily to support their own compliance processes. It uses a simplified decision tree that cannot handle the nuance of real IR35 cases.
In the landmark Atholl House case (2022), the Court of Appeal noted that CEST fails to properly weight mutuality of obligation — one of the three pillars of employment status.
ContractorCompass uses weighted scoring across all four key areas, references actual case law, and provides AI-powered narrative analysis to explain your specific risk factors.