IR35 Status Checker for NHS Agency Workers

Assess whether an NHS agency assignment is inside or outside IR35 — substitution, control, mutuality and financial risk.

Working Practices

Answer each question for the actual working arrangement — not the contract wording. HMRC looks at what happens in practice.

Substitution

Can the worker send someone else to do the work?

Supervision & control

Does the trust direct how, when and where the work is done?

Mutuality of obligation

Is the trust obliged to offer work and the worker obliged to accept?

Financial risk

Does the worker bear any financial risk or provide equipment?

Part and parcel

Is the worker treated like a substantive employee (appraisals, uniforms, rotas)?

Right of substitution

Is there a genuine, unfettered right to substitute?

Answer all 6 questions to assess the role

0/6