The government released an updated version of the CEST tool
to use when assessing IR35 status. There is the potential for this to be updated again once the final IR35 legislation is released.
The government have asked more questions about substitution than in the first version and more about financial risk. They also recognise that the client may not know who the worker is at the time they make the assessment and suggest that once the client does know that they reassess. The REC is yet to review the updates in full but if you have any feedback for HMRC please contact them directly.
They've also updated the Employment Status Manual and Employment Income Manual, all of which can be found on our IR35 legal guide.