Within YunoJuno’s Freelance Management System (FMS), provisional IR35 assessments form part of the contractor compliance workflow prior to engagement. This enables organisations to maintain visibility over classification decisions and support consistent, audit-ready compliance processes across their contingent workforce.
These rules apply where contractors provide services via a Personal Services Company (PSC).
The final IR35 assessment applies to the actual assignment, not the job post itself. However, to provide greater transparency to PSC contractors, we ask clients to indicate a provisional IR35 status when creating a job post.
This helps contractors understand how the role is likely to be assessed.
This field is optional
The result is not legally binding
A formal Status Determination Statement (SDS) is still required before a PSC contractor can be engaged
YunoJuno job posts are open to all contractors. However, provisional IR35 assessments are only shown to contractors operating via a PSC on the platform.
Possible outcomes:
Inside IR35: The client has indicated that the role is likely to fall within IR35. This is a provisional assessment only. If a PSC contractor is engaged, an SDS must be provided before the booking is confirmed.
Outside IR35: The client has indicated that the role is likely to fall outside IR35. This is a provisional assessment only. If a PSC contractor is engaged, an SDS must be provided before the booking is confirmed.
Exempt IR35 (clients)/Self assess (contractors): Some clients qualify as small companies and are exempt from the April 2021 reforms. In these cases, the contractor remains responsible for assessing their own IR35 status and managing their tax obligations (e.g. using tools such as HMRC’s CEST).
Unassessed: The client has chosen not to provide a provisional IR35 assessment at this stage, often because a full assessment has not yet been completed.