I have been working as an independent contractor via a ltd company for 10 years. I have always worked outside of IR35 i.e. not paid tax via the client's payroll because the client doesn't guarantee me work and they cannot determine how / where / when I do the work as long as I do it.
My new client has asked me to complete the HMRC CEST tool to decide whether or not the work will be within IR35. What's weird is it only asks me 4 questions;
Whether I am the worker / hirer
Whether there is a contract
Whether its through a ltd company
whether I'm an office holder
And then it makes a decision.
I'm confused why it doesnt ask me about who controls the work location etc., whether I can substitute the worker etc? am I doing something wrong?