IR35 Glossary: Your Guide to Key Contracting Terms A B C D E F G H I J K L M N O P Q R S T U V W X Y Z HMRC The UK government department responsible for tax collection. Learn More HMRC CEST Tool A tool for determining IR35 status. Learn More HMRC IR35 Investigations Audits to determine a contractor's IR35 compliance. Learn More HMRC IR35 Reform Changes to IR35 rules affecting private and public sectors. Learn More HMRC Penalty Regime A framework for penalties on tax non-compliance. Learn More 1