Businesses are responsible for determining whether the work you're offering during gigs falls inside or outside IR35.
If you have a gig in mind and are concerned about whether it falls inside or outside IR35, YoungOnes advise you to conduct the CEST (Check Employment Status Test). The CEST has been introduced by HMRC to help you determine how the work being done should be dealt with for tax purposes.
This ensures freelancers are paid correctly for the specific gig they have worked.
Important! If your business fails to pay a freelancer correctly under IR35, you and the freelancer will be subject to pay any unpaid taxes and penalties. Please make sure you fully understand your responsibilities to make sure this is avoided!