We are committed to innovation and best practice, as stated in our Core Values, and have successfully adapted to a number of changes in legislation over the years. We always keep the needs of our clients (recruitment agencies, subcontractors and employees) at the forefront of our decision making process in remaining a compliant organisation.
Standard operating procedures and related documentation are in place to protect both our clients and our interests. Recent developments in legislation were clear; in order to remain compliant, we must work within, and take into account, both current and new legislation. In particular our contracting arrangements are governed by:
Agency Legislation - Income Tax (Earnings and Pensions) Act 2003 – Chapter 7
- It states that an individual who supplies services and is paid through an agency will be treated as an employee of the agency, and therefore will be liable for tax under normal PAYE basis.
- Through this method an employee cannot claim any business expenses.
IR35 Intermediaries – Income Tax (Earnings and Pensions) Act 2003 – Chapter 8
- It is designed to ensure that individuals who work through a limited company are entitled to the benefits associated with self employment status.
- HM Revenue & Customs – IR35 test asks the question; should you as an individual be treated as an employee of the client for whom you carry out work?
- Individuals will need to prove they are an independent business supplying a service to the client.
For further information, and to download our status questionnaires, please follow the appropriate link below:
