# Nebula IR35

> Nebula IR35 is a free online IR35 status check for UK contractors and personal
> service companies (PSCs). It scores a contract engagement against the five HMRC
> employment-status factors and returns an inside/outside IR35 verdict with a
> confidence band in minutes. Borderline cases are reviewed by a qualified UK
> IR35 specialist. A paid report (£9.99) adds contract-clause analysis and a
> signed Status Determination Statement (SDS) PDF. Built by Nebula Finance Ltd.

## What it does

- Free five-factor IR35 score: answer 22 plain-English questions, get a verdict
  (inside / outside / borderline), a confidence band, all five factor scores, and
  a preview of the reasoning. No card, no login.
- Paid full report (£9.99): everything in the free check, plus contract-clause
  analysis, a dual-model deliberation, and a downloadable, signed Status
  Determination Statement (SDS) PDF.
- Human review: when confidence is below the 0.95 threshold, or the score sits
  in the ±0.20 borderline band, the case is routed to a qualified UK IR35
  specialist rather than auto-decided.

## The five HMRC factors scored

1. Personal service and right of substitution (weight 0.28)
2. Control — what, how, where, when (weight 0.26)
3. Mutuality of obligation (weight 0.18)
4. Financial risk (weight 0.14)
5. In business on own account (weight 0.14)

Weightings reflect current UK tribunal case law, including PGMOL, Atholl House,
and Autoclenz (where actual working practice outweighs contract wording).

## Key facts

- Audience: UK limited-company contractors and PSCs assessing off-payroll
  (IR35 / Chapter 10 ITEPA 2003) status.
- Free check requires no account and stores no payment details.
- Verdict thresholds: outside IR35 at an overall score of +0.20 or higher,
  inside at -0.20 or lower, borderline in between.
- Every paid review is timestamped and model-versioned and exports as an SDS PDF.
- Not regulated financial or legal advice; for complex disputes consult a
  qualified tax adviser.

## Key pages

- Home / free check overview: https://ir35.nebulafin.co/
- Start the free IR35 check: https://ir35.nebulafin.co/check
- IR35 Guide for Contractors 2025/26 (the in-depth reference: three-limb test,
  five HMRC factors, 2024–25 case law, client size and chain of liability, MTD
  for ITSA, and how to strengthen an outside-IR35 position):
  https://ir35.nebulafin.co/ir35-guide
- IR35 explained in plain English (jargon-free introduction, the five factors,
  and the key court cases): https://ir35.nebulafin.co/learn
- Sample result: https://ir35.nebulafin.co/results/sample

## Common questions

- "Am I inside or outside IR35?" — The free check scores your engagement across
  all five HMRC factors and returns a verdict with a confidence band.
- "Is it free?" — Yes; the score, verdict and reasoning preview are free. The
  full report with a signed SDS is £9.99.
- "What is an SDS?" — A Status Determination Statement records a worker's IR35
  status and the reasons for it; the paid report produces one as a PDF.
- "How is this different from HMRC CEST?" — It scores all five factors with
  case-law weightings, reads your actual contract on the paid report, and routes
  borderline cases to a human rather than returning "undetermined".
- "Did PGMOL change mutuality of obligation?" — Yes. The 2024 Supreme Court
  ruling in PGMOL v HMRC confirmed the basic work-for-pay bargain exists in
  almost every engagement, so 'no mutuality between assignments' rarely succeeds
  alone; control and being in business on your own account now carry the weight.
- "Who decides my IR35 status?" — With a medium or large end client the client
  decides under the off-payroll rules (Chapter 10) and issues a Status
  Determination Statement; with a small private-sector client your own limited
  company decides under Chapter 8.
- "Does MTD for ITSA apply to limited-company contractors?" — Making Tax Digital
  for Income Tax applies to sole-trader and landlord income above the threshold
  (£50k from Apr 2026, £30k from Apr 2027, £20k from Apr 2028). Salary and
  dividends from your own company do not count, so Ltd-only contractors are
  generally out of scope.

## About

Nebula IR35 is a product of Nebula Finance Ltd (Registered in England & Wales).
Parent site: https://nebulafin.co