CEST matrix

	A	B	C	D	E	F
1	N.B. High and Low are different on different categories
2	Personal service: High = more likely to be caught
3	Control: High = more likely to be caught
4	Financial Risk: Low = more likely to be caught
5	Part and parcel: High = more likely to be caught
6	Business on own account: Low = more likely to be caught
7
8	Also note that 'Personal Service' , 'Control' and 'financial risk' can give you an outside determination straight away without returning to this matrix
9	In addition, if you are an office holder, you are automatically inside.
10
11	personalService	control	financialRisk	partAndParcel	businessOnOwnAccount	finalDecision

12	MEDIUM	MEDIUM	LOW	HIGH	LOW	INIR35
13	MEDIUM	MEDIUM	LOW	HIGH	MEDIUM	INIR35
14	MEDIUM	MEDIUM	LOW	HIGH	HIGH	UNKNOWN
15	MEDIUM	MEDIUM	LOW	MEDIUM	LOW	INIR35
16	MEDIUM	MEDIUM	LOW	MEDIUM	MEDIUM	UNKNOWN
17	MEDIUM	MEDIUM	LOW	MEDIUM	HIGH	UNKNOWN
18	MEDIUM	MEDIUM	LOW	LOW	LOW	INIR35
19	MEDIUM	MEDIUM	LOW	LOW	MEDIUM	UNKNOWN
20	MEDIUM	MEDIUM	LOW	LOW	HIGH	UNKNOWN
21	MEDIUM	HIGH	LOW	LOW	LOW	INIR35
22	MEDIUM	HIGH	LOW	LOW	MEDIUM	INIR35
23	MEDIUM	HIGH	LOW	LOW	HIGH	UNKNOWN
24	MEDIUM	HIGH	LOW	MEDIUM	LOW	INIR35
25	MEDIUM	HIGH	LOW	MEDIUM	MEDIUM	INIR35
26	MEDIUM	HIGH	LOW	MEDIUM	HIGH	UNKNOWN
27	MEDIUM	HIGH	LOW	HIGH	LOW	INIR35
28	MEDIUM	HIGH	LOW	HIGH	MEDIUM	INIR35
29	MEDIUM	HIGH	LOW	HIGH	HIGH	UNKNOWN
30	HIGH	MEDIUM	LOW	LOW	LOW	INIR35
31	HIGH	MEDIUM	LOW	LOW	MEDIUM	UNKNOWN
32	HIGH	MEDIUM	LOW	LOW	HIGH	UNKNOWN
33	HIGH	MEDIUM	LOW	MEDIUM	LOW	INIR35
34	HIGH	MEDIUM	LOW	MEDIUM	MEDIUM	INIR35
35	HIGH	MEDIUM	LOW	MEDIUM	HIGH	UNKNOWN
36	HIGH	MEDIUM	LOW	HIGH	LOW	INIR35
37	HIGH	MEDIUM	LOW	HIGH	MEDIUM	INIR35
38	HIGH	MEDIUM	LOW	HIGH	HIGH	UNKNOWN
39	HIGH	HIGH	LOW	LOW	LOW	INIR35
40	HIGH	HIGH	LOW	LOW	MEDIUM	INIR35
41	HIGH	HIGH	LOW	LOW	HIGH	UNKNOWN
42	HIGH	HIGH	LOW	MEDIUM	LOW	INIR35
43	HIGH	HIGH	LOW	MEDIUM	MEDIUM	INIR35
44	HIGH	HIGH	LOW	MEDIUM	HIGH	UNKNOWN
45	HIGH	HIGH	LOW	HIGH	LOW	INIR35
46	HIGH	HIGH	LOW	HIGH	MEDIUM	INIR35
47	HIGH	HIGH	LOW	HIGH	HIGH	UNKNOWN
48	HIGH	HIGH	MEDIUM	LOW	LOW	INIR35
49	HIGH	HIGH	MEDIUM	LOW	MEDIUM	UNKNOWN
50	HIGH	HIGH	MEDIUM	LOW	HIGH	UNKNOWN
51	HIGH	HIGH	MEDIUM	MEDIUM	LOW	INIR35
52	HIGH	HIGH	MEDIUM	MEDIUM	MEDIUM	UNKNOWN
53	HIGH	HIGH	MEDIUM	MEDIUM	HIGH	UNKNOWN
54	MEDIUM	MEDIUM	MEDIUM	LOW	LOW	UNKNOWN
55	MEDIUM	MEDIUM	MEDIUM	LOW	MEDIUM	UNKNOWN
56	MEDIUM	MEDIUM	MEDIUM	LOW	HIGH	OUTOFIR35
57	MEDIUM	MEDIUM	MEDIUM	MEDIUM	LOW	UNKNOWN
58	MEDIUM	MEDIUM	MEDIUM	MEDIUM	MEDIUM	UNKNOWN
59	MEDIUM	MEDIUM	MEDIUM	MEDIUM	HIGH	OUTOFIR35
60	MEDIUM	MEDIUM	MEDIUM	HIGH	LOW	INIR35
61	MEDIUM	MEDIUM	MEDIUM	HIGH	MEDIUM	UNKNOWN
62	MEDIUM	MEDIUM	MEDIUM	HIGH	HIGH	OUTOFIR35
63	MEDIUM	HIGH	MEDIUM	LOW	LOW	INIR35
64	MEDIUM	HIGH	MEDIUM	LOW	MEDIUM	UNKNOWN
65	MEDIUM	HIGH	MEDIUM	LOW	HIGH	UNKNOWN
66	MEDIUM	HIGH	MEDIUM	MEDIUM	LOW	INIR35
67	MEDIUM	HIGH	MEDIUM	MEDIUM	MEDIUM	INIR35
68	MEDIUM	HIGH	MEDIUM	MEDIUM	HIGH	UNKNOWN
69	MEDIUM	HIGH	MEDIUM	HIGH	LOW	INIR35
70	MEDIUM	HIGH	MEDIUM	HIGH	MEDIUM	INIR35
71	MEDIUM	HIGH	MEDIUM	HIGH	HIGH	UNKNOWN
72	HIGH	MEDIUM	MEDIUM	LOW	LOW	UNKNOWN
73	HIGH	MEDIUM	MEDIUM	LOW	MEDIUM	UNKNOWN
74	HIGH	MEDIUM	MEDIUM	LOW	HIGH	OUTOFIR35
75	HIGH	MEDIUM	MEDIUM	MEDIUM	LOW	INIR35
76	HIGH	MEDIUM	MEDIUM	MEDIUM	MEDIUM	UNKNOWN
77	HIGH	MEDIUM	MEDIUM	MEDIUM	HIGH	OUTOFIR35
78	HIGH	MEDIUM	MEDIUM	HIGH	LOW	INIR35
79	HIGH	MEDIUM	MEDIUM	HIGH	MEDIUM	UNKNOWN
80	HIGH	MEDIUM	MEDIUM	HIGH	HIGH	UNKNOWN
81	HIGH	HIGH	MEDIUM	HIGH	LOW	INIR35
82	HIGH	HIGH	MEDIUM	HIGH	MEDIUM	INIR35
83	HIGH	HIGH	MEDIUM	HIGH	HIGH	UNKNOWN
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100