AI runs CEST's 8-factor test, produces a defensible Status Determination Statement, and routes every "inside" determination to WeSwitchPayroll's FCSA-accredited umbrella panel — earning a referral fee on every conversion. Three audiences at three price points: contractor (self-serve £19/mo), hirer (£49-99/mo), agency (£199/mo + SafeRec integration). Supply side is already live via existing weswitchpayroll.co.uk relationship. The SDS acknowledgement chase system (s61P ITEPA 2003 — 31-day window) is the retention engine.
Session context — market, products, rules, cross-references. Read first in any Claude session.
Full thesis · off-payroll legislation history · three-audience model · FCSA panel economics · competitive moat
82% OS reuse proof · snap-tool mapping · £6,500 build cost breakdown · 116× return multiple
User journeys · CEST 8-factor weights · SDS template · WeSwitchPayroll referral flow · SafeRec integration
Full API spec · database schema · CEST scoring engine · determination logic · SDS chase automations
6-week sprint · task grid · SafeRec + WeSwitchPayroll API credential timeline · risk register
Consumer-facing site · contractor vs hirer vs agency type cards · take-home comparison calculator · pricing
Complete developer handoff · file inventory · CEST factor weights · decision logic · onboarding checklist
| # | Factor | Weight | Inside indicators |
|---|---|---|---|
| 1 | Control | 22% | Client dictates how, when, where work is done |
| 2 | Substitution | 20% | Worker cannot send a substitute; client must approve |
| 3 | Mutuality of obligation | 18% | Client obliged to offer work; worker obliged to accept |
| 4 | Financial risk | 14% | No financial risk; no bad debt; no fixed-price projects |
| 5 | Equipment | 8% | Client provides all equipment and materials |
| 6 | Integration | 8% | Worker integrated into client's organisation |
| 7 | Exclusivity | 6% | Restricted from working for other clients |
| 8 | Part and parcel | 4% | Worker attends client events, appraisals, named on org chart |