The HMRC Business Test that was due to launch on 7th May 2012 is not yet visible on the HMRC website.

The Business Test is being designed by HMRC to assess a company's risk if it was subject to an IR35 review.

The test will take into account amongst other items the changes in the company's work (ie not providing one service to one client), whether the company employs other income generating staff, whether the company has its own office and whether the company has a substantial advertising budget.

The test will return a result based on your score of low, medium or high risk.

At PayMatters we will publish the HMRC link as soon as the business test goes live.