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IR35 deemed employee (tax only): employer right to work checks?

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Q&As

Information on right to work checks generally can be found in the following Practice Notes:

  • Right to work checks: when and why
  • Right to work checks: how to conduct the check
  • Illegal workers—civil and criminal sanctions

Section 15(1) of the Immigration, Asylum and Nationality Act 2006 (IANA 2006) makes it unlawful to employ an adult who is subject to immigration control where they have either:

  • not been granted permission to enter or remain in the UK, or
  • permission that is invalid, has expired or otherwise ceased to have effect (for example, cancelled or curtailed), or is subject to a condition barring them from taking employment

For more information, see the section of Practice Note: Right to work checks: when and why entitled ‘Why’...

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Web page updated on 27/05/2026

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