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CBSbutler Holdings Limited&nbsp; a company registered in England &amp; Wales.Grosvenor House, 65-71 London Road, Redhill, Surrey, RH1 1LQ.Company number: 14941580

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Before working for CBSbutler I worked within the construction industry for 18 months,&nbsp;resourcing anything from a labourer on a one-day booking through to an Operations Director for a multi-million-pound main contractor.&nbsp;I have been working at CBSbutler for almost 4 years now.&nbsp;Currently specialising in the Building Controls / BMS&nbsp;industry, I provide specialist recruitment services for both contract and permanent staff positions into a variety of businesses across the UK.Our Built Environment&nbsp;team has&nbsp;extensive experience in the provision of specialist recruitment services for temporary and permanent recruitment solutions within the Built Environment marketplace.We work on both contract and permanent vacancies, ensuring that our clients have both the right skills in-house with their permanent staff as well as supplying skilled labour on a contract basis.Our main business stream is within the Building Controls marketplace dealing with main vendors/manufacturers as well as BMS Control Systems Integrators and Technology Partners across the UK. Typically working with BMS control Professionals with a background in Trend Control systems,Typical roles covered would include:BMS Engineers&nbsp;BMS Commissioning Engineers&nbsp;BMS Service EngineersProject Managers&nbsp;Project Engineers&nbsp;Design Engineers and more.

Jonny Garrett

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mobile-bms-service-engineer-greater-london-1174195-31522

Mobile BMS Service Engineer Job; Location: Greater London

Mobile BMS Service Engineer Job in Greater London

I have nearly a decade of experience recruiting IT professionals into defence and IT consultancy end clients.Working as an account manager I recruit and provide market intelligence for some of our major accounts as well as help a broad range of clients to hire software development professionals to work in serious production environments and for R&amp;D facilities.

Jamie Kenward

cyber-security-assurance-consultant-dv-cleared-hampshire-bbbh152859-31521

Cyber Security Assurance Consultant - DV Cleared Job; Location: Hampshire

Cyber Security Assurance Consultant - DV Cleared Job in Hampshire

pki-integrator-defence-national-security-hampshire-bbbh152843-31520

PKI Integrator - Defence and National Security Job; Location: Hampshire

PKI Integrator - Defence and National Security Job in Hampshire

<a href="https://www.recruiterweb.co.uk" title="RecruiterWEB" target="_blank" rel="noopener"> Recruitment website by www.recruiterweb.co.uk</a>

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Technical recruitment has been the cornerstone of CBSbutler’s expertise for over three decades. CBSbutler can reliably claim to be both a market leader and credible ambassador for candidates and client employers alike.

Welcome to CBSbutler Recruitment

Technical Recruitment Agency | Award Winning CBSbutler Recruitment

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InTime Timesheet Portal

IR35 is tax legislation introduced in July 2000 to tackle tax avoidance by individuals providing services through intermediaries—such as Personal Service Companies—who may not be paying the appropriate levels of income tax and National Insurance.

Understanding IR35 and Off-Payroll Working Rules

IR35 is tax legislation introduced in July 2000 to tackle tax avoidance by individuals providing services through intermediaries - such as Personal Service Companies - who may not be paying the appropriate levels of income tax and National Insurance.Following a delay due to the Covid-19 pandemic, the updated Off-Payroll Working Rules (commonly referred to as IR35) came into effect in April 2021.Prior to this change, it was the contractor&rsquo;s responsibility to determine whether IR35 applied to their engagement. From 6th April 2021 onwards, that responsibility shifted to the hirer or end client. It is now up to the client to assess the IR35 status of each assignment, determining whether it falls Inside or Outside of IR35.At CBSbutler, we have a thorough understanding of the IR35 legislation and its implications. We&rsquo;re here to support both clients and contractors in navigating the Off-Payroll rules with confidence and clarity.

Understanding IR35

Refer a Friend and Be RewardedAt CBSbutler, we've been connecting top Technical and Engineering talent with leading employers for over 30 years.

Refer a Friend

Refer a Friend and Be RewardedAt CBSbutler, we've been connecting top Technical and Engineering talent with leading employers for over 30 years. Our reputation is built on the trust of our clients and candidates - and the exceptional opportunities we offer.We truly value your recommendations. If you know someone - be it a friend, family member, or former colleague - who&rsquo;d be a great fit for one of our roles, simply refer them using the form below.If your referral leads to a successful placement, we&rsquo;ll say thank you with a &pound;250 Amazon voucher!

CBSbutler Refer a Friend

Refer a Friend

The off-payroll working rules (commonly known as IR35 or ‘the intermediaries’ legislation’) have been in place for some time, originally introduced in 2000. 

IR35 FAQ

<article class="text-token-text-primary w-full" dir="auto" data-testid="conversation-turn-22" data-scroll-anchor="false"><div class="text-base my-auto mx-auto py-5 [--thread-content-margin:--spacing(4)] @[37rem]:[--thread-content-margin:--spacing(6)] @[72rem]:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)"><div class="[--thread-content-max-width:32rem] @[34rem]:[--thread-content-max-width:40rem] @[64rem]:[--thread-content-max-width:48rem] mx-auto flex max-w-(--thread-content-max-width) flex-1 text-base gap-4 md:gap-5 lg:gap-6 group/turn-messages focus-visible:outline-hidden" tabindex="-1"><div class="group/conversation-turn relative flex w-full min-w-0 flex-col agent-turn"><div class="relative flex-col gap-1 md:gap-3"><div class="flex max-w-full flex-col grow"><div data-message-author-role="assistant" data-message-id="3ef76170-464b-49af-bd8b-f64d9a9b7a95" dir="auto" class="min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-5" data-message-model-slug="gpt-4o-mini"><div class="flex w-full flex-col gap-1 empty:hidden first:pt-[3px]"><div class="markdown prose dark:prose-invert w-full break-words light"></div></div></div></div></div></div></div></div></article><article class="text-token-text-primary w-full" dir="auto" data-testid="conversation-turn-24" data-scroll-anchor="false"><div class="text-base my-auto mx-auto py-5 [--thread-content-margin:--spacing(4)] @[37rem]:[--thread-content-margin:--spacing(6)] @[72rem]:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)"><div class="[--thread-content-max-width:32rem] @[34rem]:[--thread-content-max-width:40rem] @[64rem]:[--thread-content-max-width:48rem] mx-auto flex max-w-(--thread-content-max-width) flex-1 text-base gap-4 md:gap-5 lg:gap-6 group/turn-messages focus-visible:outline-hidden" tabindex="-1"><div class="group/conversation-turn relative flex w-full min-w-0 flex-col agent-turn"><div class="relative flex-col gap-1 md:gap-3"><div class="flex max-w-full flex-col grow"><div data-message-author-role="assistant" data-message-id="66dcbab4-94c2-45e3-93a9-26a5ec61f470" dir="auto" class="min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-5" data-message-model-slug="gpt-4o-mini"><div class="flex w-full flex-col gap-1 empty:hidden first:pt-[3px]"><div class="markdown prose dark:prose-invert w-full break-words light">&nbsp;What is IR35? IR35, or off-payroll working rules, ensures that workers who look like employees and work through intermediaries (like Personal Service Companies, PSCs) pay similar taxes to employees. These rules were introduced in 2000 and were updated for the private sector on 6th April 2021.What&rsquo;s Changed? The responsibility for assessing employment status now lies with the end client, who must determine whether IR35 applies.What Do Clients Need to Do? Clients must assess whether IR35 applies before engaging a contractor and provide a written Status Determination Statement (SDS) with the rationale for the decision. This must be shared with all parties in the supply chain, including CBSbutler.Who Does It Affect? Small companies (defined by the Companies Act 2006) are exempt. A company is considered small if it meets two of the following criteria: turnover &le; &pound;10.2m, balance sheet &le; &pound;5.1m, or &le; 50 employees.Does Working Remotely Affect My IR35 Status? Yes, if you work through a UK PSC, the rules apply regardless of where the client is based.What Is a PSC? A PSC is a limited company that employs a representative to deliver services to an end client, typically owned by the representative with a material interest.What Is an Umbrella Company? An Umbrella Company employs contractors, handling taxes, National Insurance, and pension contributions, and pays the contractor after deductions.What If My Assignment is Inside IR35? You&rsquo;ll be engaged on PAYE or through an Umbrella Company, where tax and National Insurance are deducted at source.Can I Use My Own Umbrella Company? CBSbutler partners with accredited providers for compliance:<ul data-start="1771" data-end="1855"><li class="" data-start="4717" data-end="4840">Paystream:<div class="ctc-popup-target"><a id="+448001976516-0" title="Call via 8x8" class="clicktocall" rel="noopener" tabindex="0"></a>+44 800 197 6516</div>| <a data-start="4749" data-end="4777" class="cursor-pointer" rel="noopener">new.business@paystream.co.uk</a> | <a data-start="4780" data-end="4838" rel="noopener" target="_new" class="" href="https://www.paystream.co.uk/umbrella/">Paystream Website</a>&nbsp;</li><li class="" data-start="4841" data-end="4951">Brookson:<div class="ctc-popup-target"><a id="+441925235762/-0" title="Call via 8x8" class="clicktocall" rel="noopener" tabindex="0"></a>+44 1925 235 762/</div><div class="ctc-popup-target"><a id="+448002300213-1" title="Call via 8x8" class="clicktocall" rel="noopener" tabindex="0"></a>+44 800 230 0213</div>| <a data-start="4890" data-end="4949" rel="noopener" target="_new" class="" href="https://www.brooksonone.co.uk/services/">Brookson Website</a>&nbsp;</li><li class="" data-start="4952" data-end="5047">Giant:<div class="ctc-popup-target"><a id="+442071674511-0" title="Call via 8x8" class="clicktocall" rel="noopener" tabindex="0"></a>+44 207 167 4511</div>| <a data-start="4980" data-end="5045" rel="noopener" target="_new" class="" href="https://info.giantgroup.com/giant-umbrella-intro">Giant Website</a>&nbsp;</li></ul>Key IR35 Considerations:<ul data-start="1887" data-end="2202"><li class="" data-start="1887" data-end="1997">Control: If the client controls how and where the work is carried out, the role is likely Inside IR35.</li><li class="" data-start="1998" data-end="2094">Substitution: If you can&rsquo;t provide a substitute, it&rsquo;s a strong indicator of Inside IR35.</li><li class="" data-start="2095" data-end="2202">Mutuality of Obligation (MOO): If there&rsquo;s an expectation of future work, it may indicate Inside IR35.</li></ul>Status Determination Statement (SDS): The SDS is issued by the client to confirm if IR35 applies, with reasons and the appeal process. It must be shared with CBSbutler and the contractor.What if I Disagree with the SDS? You can appeal if the SDS seems incorrect. The client must respond within 45 days, either confirming the determination or issuing a new SDS.Inside IR35 and Pay: If inside IR35, PAYE tax and NI are deducted. The client is not required to increase pay, but this can be discussed with your consultant.Fixed-Term Contracts: A fixed-term contract with an end client is an employment contract, offering employment benefits and direct payment from the client, managed through CBSbutler.How Often Should I Have an IR35 Assessment? Each new contract or significant changes to your role should trigger a new IR35 assessment.</div></div></div></div></div></div></div></div></article>

CBSbutler IR35 - FAQ

At CBSbutler, we specialise in matching talented candidates with exciting new opportunities across a wide range of sectors.

Supporting Your Career Every Step of the Way

At CBSbutler, we specialise in matching talented candidates with exciting new opportunities across a wide range of sectors. We take pride in the support we offer throughout the entire recruitment journey, ensuring a positive experience from your first conversation through to long-term success in your new role.Our service-led approach has helped candidates thrive in sectors including <a href="https://www.cbsbutler.com/cm/jobs/engineering">Engineering</a>, <a href="https://www.cbsbutler.com/cm/jobs/bms">BMS,</a> <a href="https://www.cbsbutler.com/cm/jobs/automation-process-controls">Automation &amp; Process Controls</a>, <a href="https://www.cbsbutler.com/cm/jobs/aviation">Aviation &amp; Aerospace</a>, <a href="https://www.cbsbutler.com/cm/jobs/manufacturing">Manufacturing</a>, <a href="https://www.cbsbutler.com/cm/jobs/it">IT</a>, and <a href="https://www.cbsbutler.com/cm/jobs/medical-life-sciences">Medical &amp; Life Sciences</a>.&nbsp;

Candidates

This sector is the cornerstone of CBSbutler’s expertise.

Engineering

The Engineering division at CBSbutler has been a core part of the business for over 30 years. Known for placing highly skilled professionals across permanent, interim, contract, and project-based roles, the team partners with some of the UK&rsquo;s most innovative employers. From mechanical and electrical engineering to specialist project roles, we understand what it takes to find and retain talent in complex, regulated environments.Hiring demand remains strong in high-growth areas such as automation, defence, and renewable energy, with increasing interest in flexible contracts and hybrid models. Engineers with skills in embedded software, systems integration, and precision manufacturing are in particularly high demand, and clients are moving quickly to secure talent."We're advising our clients to rethink their hiring strategies - it's not just about what you need, but how fast and flexible you are to secure them.&nbsp; With a well-documented shortage of technical skills in the UK and an ever-increasing demand means the best candidates are off the market quickly, and a streamlined, agile approach is now essential to compete."Alex Froude, Director of Engineering<a href="mailto:alex.froude@cbsbutler.com" target="_blank" rel="noopener">alex.froude@cbsbutler.com </a>

Engineering Recruitment CBSbutler

CBSbutler’s Building Management Systems division specialises in sourcing exceptional talent across all areas of building automation and smart infrastructure.

CBSbutler&rsquo;s Building Management Systems division specialises in sourcing exceptional talent across all areas of building automation and smart infrastructure. From HVAC controls and energy management systems to access control and critical data centre environments, our consultants understand the technology that keeps buildings running efficiently and securely.Our clients span real estate, construction, facilities management, and critical infrastructure, and they rely on us not just for our recruitment expertise but for our understanding of how BMS technology impacts performance, compliance, and sustainability. We work closely with candidates and employers to ensure every match is built to last.Our main business stream is within the Smart Buildings / Building Controls marketplace, dealing with main vendors/manufacturers as well as BMS Control Systems Integrators and Technology Partners across the UK.&ldquo;I&rsquo;ve spent the last 10 years recruiting in the Building Management Systems space, and if there&rsquo;s one thing I&rsquo;ve learned, it&rsquo;s that great systems start with great people. Whether it&rsquo;s engineers designing smarter HVAC controls or project managers bringing complex buildings to life, the talent behind the tech makes all the difference. My job isn&rsquo;t just about filling roles &mdash; it&rsquo;s about understanding the industry, knowing what makes a good fit, and helping companies and candidates grow together in a space that&rsquo;s constantly evolving toward smarter, greener, and more connected buildings.&rdquo;Jonny Garrett, Lead Consultant<a href="mailto:jonny.garrett@cbsbutler.com%20" target="_blank" rel="noopener">jonny.garrett@cbsbutler.com </a>

BMS job opportunities 

CBSbutler has been delivering award-winning recruitment solutions across the Manufacturing sector for decades.

Manufacturing

Decades of Expertise in Manufacturing RecruitmentCBSbutler has been delivering award-winning recruitment solutions across the Manufacturing sector for decades. From sourcing niche technical talent for cutting-edge technologies to supporting high-volume production across multi-site operations, we cover the full spectrum.Our sector-specific recruitment teams have a deep understanding of the entire manufacturing lifecycle and are well-equipped to help you find the right role&mdash;whether it's in Production, Automation, Quality, Regulatory, Supply Chain, or Logistics.We recruit for both permanent and contract positions at all levels, from graduate entry through to senior leadership.

CBSbutler Manufacturing Jobs

CBSbutler’s Automation Team is the trusted recruitment partner for the Pharmaceutical, Life Sciences, and Vendor sectors, specialising in Control, Process, APC, and MES Engineering professionals.

Automation & Process Controls

Experts in Automation Recruitment &ndash; Trusted for Over 30 YearsCBSbutler&rsquo;s Automation Team is the trusted recruitment partner for the Pharmaceutical, Life Sciences, and Vendor sectors, specialising in Control, Process, APC, and MES Engineering professionals. Built on over 30 years of industry knowledge and long-standing relationships, we&rsquo;ve consistently delivered world-class engineering talent to clients across the globe.With a team boasting over 50 years of combined experience and thousands of successful placements worldwide, our Automation specialists have become the go-to consultants for both contract and permanent hiring, as well as executive search assignments. Many of our clients and candidates have worked with us exclusively for over 25 years.Proudly recognised as the &lsquo;Best Engineering Agency&rsquo; six times in the past decade, our track record speaks for itself.Get in touch with our Automation Team today to see how we can support your next career move&mdash;or help drive your company&rsquo;s growth with top-tier engineering talent.

CBSbutler Automation & Process Controls Jobs

CBSbutler is a recognised market leader across Life Science disciplines, with a specialist focus on the Medical Devices, Pharmaceutical and Biotech markets.

Medical and Life Sciences

CBSbutler&rsquo;s Medical and Life Sciences division focuses on connecting specialist technical talent with some of the leading organisations across the Medical Devices, Pharmaceutical and Biotech sectors.Our team understands the post-manufacture lifecycle and the crucial role engineering and technical support teams play in ensuring compliance, innovation and customer satisfaction.&ldquo;As a specialist in the medical and life science engineering market since 2013, I bring deep sector knowledge and a no-nonsense, transparent approach to recruitment. I believe in clear communication, managing expectations, and working collaboratively with clients to deliver relevant CVs to agreed deadlines, or honest market feedback where barriers arise. It&rsquo;s all about solutions, not guesswork.&rdquo;Bethan Conroy, Lead Consultant<a href="mailto:bethan.conroy@cbsbutler.com" target="_blank" rel="noopener">bethan.conroy@cbsbutler.com</a>

CBSbutler Medical and Life Sciences Jobs

CBSbutler offers end-to-end recruitment solutions across the full spectrum of IT disciplines, including roles within security-cleared environments.

Comprehensive IT Recruitment &ndash; Across All Disciplines and LevelsCBSbutler offers end-to-end recruitment solutions across the full spectrum of IT disciplines, including roles within security-cleared environments.Our expertise spans systems infrastructure and architecture, software development, change and transformation, testing and QA, programme management, business and systems analysis, and cyber security.With extensive industry knowledge and a proven track record, CBSbutler is perfectly positioned to help you secure your next role - whether contract, interim, or permanent. From entry-level positions to technical specialists and senior leadership, we&rsquo;re here to support every stage of your IT career.

CBSbutler IT Jobs

Aviation & Aero

CBSbutler has firmly established itself as a premier recruitment agency for aviation and aerospace professionals. With decades of experience in the sector, our aviation team has an unparalleled understanding of the skills and expertise required to excel across all disciplines - from aeronautical engineering to avionics and beyond. We partner with major manufacturers, maintenance providers, airlines, airports, and suppliers to connect exceptional talent with rewarding opportunities. Whether you are looking to take the next step in your career or seeking top talent to drive your business forward, the CBSbutler aviation and aerospace division has the reach, knowledge and insight to make it happen. Our consultants welcome the chance to leverage their vast networks and industry savvy to advance your goals in this fast-paced and innovative field.

CBSbutler Aviation & Aero Jobs

Defence Consultancy

At CBSbutler, our Business Support team specialises in sourcing the dedicated professionals who keep organisations running smoothly and efficiently.

Business Support

At CBSbutler, our Business Support team specialises in sourcing the dedicated professionals who keep organisations running smoothly and efficiently. From front-line support roles to high-level strategic functions, we connect businesses with talent that delivers real, immediate impact. We take the time to truly understand our clients&rsquo; needs, ensuring we not only meet expectations but consistently deliver individuals who elevate performance and set new standards.In response to recent economic shifts, businesses are increasingly turning to temporary hiring to support projects and meet short- to medium-term demands. This trend has created a competitive job market, with job seekers actively upskilling to offer a well-rounded combination of technical capabilities and industry knowledge. Despite the rise of AI and automation, business support professionals remain highly relevant, often serving as key drivers of operational efficiency and the effective integration of technology into everyday business functions.&ldquo;Business support professionals will remain the backbone of business operations, evolving into strategic, tech-savvy, and collaborative partners who empower leaders to navigate an increasingly complex and fast-changing landscape."Allison Drake, Director of Recruitment<a href="mailto:allison.drake@cbsbutler.com" target="_blank" rel="noopener">allison.drake@cbsbutler.com</a>

Terms and Conditions

CBSbutler IR35 Terms and Conditions

Please use the form below, or give us a call.

CBSbutler Submit a Vacancy

Please use the form below, or give us a call.

Submit a Vacancy

For a more detailed discussion on how we can support you please complete the enclosed form and we will put you in touch with one of our IR35 Project team members.

Contact the IR35 Project Team

For a more detailed discussion on how we can support you&nbsp;please complete the enclosed form and we will put you in touch with one of&nbsp;our IR35 Project team&nbsp;members.

CBSbutler Contact the IR35 Project Team

IR35 - Your Questions Answered

<h3 class="" data-start="65" data-end="82">What is IR35?</h3>The off-payroll working rules, commonly referred to as IR35 or &lsquo;the intermediaries&rsquo; legislation&rsquo;, were introduced in 2000. These rules are designed to ensure that workers who operate through intermediaries&mdash;such as Personal Service Companies (PSCs), Partnerships, or other similar entities&mdash;pay taxes similar to employees if their working practices resemble those of an employee.<h3 class="" data-start="463" data-end="484">What Has Changed?</h3>From 6th April 2021, the responsibility for determining IR35 status shifted. The contractor no longer decides their own IR35 status. Instead, the end client (the business receiving the contractor&rsquo;s services) is responsible for assessing whether the off-payroll working rules apply to the assignment.<h3 class="" data-start="796" data-end="839">What Do Clients Need to Do Differently?</h3>Clients are now required to assess whether the off-payroll working rules apply to any contractor engagement before the assignment begins. For incumbent workers, the client must also provide a determination on whether the rules apply to the current assignment.This determination must be provided in writing, including the rationale behind the decision. It must then be shared with all parties in the supply chain (e.g., the agency, umbrella company, and/or PSC). This written document is called the Status Determination Statement (SDS).<h3 class="" data-start="1393" data-end="1447">How Does Tax Liability Flow Down the Supply Chain?</h3>Click here to view the attached illustration. This example provides an overview of the supply chain and how liability for taxes passes from one party to another, depending on whether an action is performed&mdash;or omitted&mdash;as required.<h3 class="" data-start="1680" data-end="1730">Do the IR35 Reforms Affect Every Organisation?</h3><h4 class="" data-start="1732" data-end="1795">Do Small Companies Need to Consider the Off-Payroll Rules?</h4>The off-payroll reforms do not apply to small companies as defined by the Companies Act 2006. A small company meets the following criteria:<ul data-start="1946" data-end="2091"><li class="" data-start="1946" data-end="1995">Annual turnover: No more than &pound;10.2 million</li><li class="" data-start="1996" data-end="2048">Balance sheet total: No more than &pound;5.1 million</li><li class="" data-start="2049" data-end="2091">Number of employees: No more than 50</li></ul>Unincorporated organisations with a turnover of less than &pound;10.2 million are also exempt.In these exempt cases, it is the PSC that is responsible for determining and applying the IR35 rules.When a company changes its size within an accounting period, the off-payroll rules will apply from the start of the next tax year, regardless of whether the organisation is incorporated or unincorporated.[Download Small Companies Exemption Guide (Size: 118 KB)]<h4 class="" data-start="2559" data-end="2651">What If I Have a Contractor Working Remotely in the UK, but the Client is Based Abroad?</h4>Yes, the off-payroll rules still apply if the worker operates through a UK-based PSC, even if the client is located abroad. The contractor remains subject to UK tax regulations.<h3 class="" data-start="2836" data-end="2879">Are There Any Risks for Non-Compliance?</h3>Yes. Non-compliance could result in significant penalties. If the rules are ignored or if reasonable care is not shown when making status determinations, your organisation may be fined by HMRC&mdash;potentially from the start of the assignment. Non-compliance could also risk losing key resources, impacting project delivery, and damaging your reputation, which could affect your ability to attract flexible talent in the future.<hr data-start="3310" data-end="3313" class="" /><h3 class="" data-start="3315" data-end="3348">Contractor Engagement Options</h3><h4 class="" data-start="3350" data-end="3396">What is a Personal Service Company (PSC)?</h4>A Personal Service Company (PSC), also known as a Limited Company, is a business entity that employs the contractor or representative providing services to the client. The contractor must have a material interest in the company, owning or benefiting from more than 5% of the shares in the company. For partnerships, the contractor must be entitled to at least 60% of the profits.<h4 class="" data-start="3787" data-end="3820">What is an Umbrella Company?</h4>An Umbrella Company is an intermediary that acts as an employer for contractors. The umbrella company collects fees for the contractor&rsquo;s services, deducts employment costs (such as tax and National Insurance), and then pays the contractor after these deductions.<h4 class="" data-start="4090" data-end="4178">What Are the Engagement Options for Contractors If Their Assignment is Inside IR35?</h4>If a contractor&rsquo;s role is determined to be Inside IR35, they can engage in one of the following ways:<ul data-start="4287" data-end="4660"><li class="" data-start="4287" data-end="4393">PAYE: The agency will make tax and National Insurance deductions directly from the contractor&rsquo;s pay.</li><li class="" data-start="4394" data-end="4522">Umbrella Company: The agency will pay the umbrella company, which will then pay the contractor after necessary deductions.</li><li class="" data-start="4523" data-end="4660">PSC with Deductions: The agency works with a service provider to ensure that relevant deductions are made for the contractor&rsquo;s PSC.</li></ul><h4 class="" data-start="4662" data-end="4738">Does CBSbutler Legislate Which Umbrella Companies a Contractor Can Use?</h4>CBSbutler works exclusively with FCSA-accredited umbrella companies and has an approved list of service providers who adhere to the highest standards of legal and tax compliance. Our providers include:<ul data-start="4947" data-end="4989"><li class="" data-start="4947" data-end="4962">Paystream</li><li class="" data-start="4963" data-end="4977">Brookson</li><li class="" data-start="4978" data-end="4989">Giant</li></ul>We&rsquo;ve secured preferential rates for all contractors using these services.<a data-start="5067" data-end="5201" target="_blank" class="" href="https://fcsa.org.uk/fact-sheets/" rel="noopener">Learn why compliance is crucial here</a><hr data-start="5203" data-end="5206" class="" /><h3 class="" data-start="5208" data-end="5258">Key Indicators for Assessing Employment Status</h3><h4 class="" data-start="5260" data-end="5306">Does Control Affect Status Determination?</h4>Control is a crucial factor in IR35 status determination. If the client controls:<ul data-start="5395" data-end="5520"><li class="" data-start="5395" data-end="5431">How the services are performed</li><li class="" data-start="5432" data-end="5470">Where the services are performed</li><li class="" data-start="5471" data-end="5520">The degree of supervision of the contractor</li></ul>If the client has significant control over these aspects, the role is likely to be determined as Inside IR35. If the contractor has more control over how and when the services are delivered, it&rsquo;s more likely to be Outside IR35.<h4 class="" data-start="5759" data-end="5820">Can a Lack of Substitution Put a Contractor Inside IR35?</h4>If a contractor cannot provide a substitute for their services, it could indicate personal service&mdash;an important factor for determining Inside IR35. If a contractor runs a business, they would typically be expected to provide a substitute if they are unavailable.<h4 class="" data-start="6090" data-end="6127">What Is Mutuality of Obligation?</h4>Mutuality of obligation refers to whether there&rsquo;s an expectation from the client to offer further work beyond the original assignment and whether the contractor is obliged to accept it. If there is an obligation, this could indicate Inside IR35 status. If there is no such obligation, it leans towards Outside IR35.<hr data-start="6458" data-end="6461" class="" /><h3 class="" data-start="6463" data-end="6498">Status Determination Statements</h3><h4 class="" data-start="6500" data-end="6552">What is a Status Determination Statement (SDS)?</h4>An SDS is a document that confirms the IR35 status of a contractor&rsquo;s engagement and provides the rationale behind that decision. It is required for all off-payroll engagements.<h4 class="" data-start="6736" data-end="6774">Who Decides Whether IR35 Applies?</h4>The end client is responsible for determining whether the off-payroll working rules apply and making the IR35 status decision.<h4 class="" data-start="6908" data-end="6934">Who Receives the SDS?</h4>The SDS should be shared with all parties in the supply chain, including the contractor, agency, and any other relevant parties. The SDS must be provided before the work commences.<h4 class="" data-start="7122" data-end="7153">What Does 'In Scope' Mean?</h4>If a role is in scope, it means the contractor is considered an employee for tax purposes, and the necessary employment taxes and National Insurance should be deducted.<h4 class="" data-start="7329" data-end="7358">What Is Reasonable Care?</h4>Reasonable care means clients must take appropriate steps to ensure the IR35 status determination is accurate. This involves training managers, documenting processes, and avoiding blanket determinations.<hr data-start="7570" data-end="7573" class="" /><h3 class="" data-start="7575" data-end="7615">What Happens If the SDS Isn&rsquo;t Given?</h3>Failure to provide an SDS could result in tax and NIC liabilities falling to the end client. If the client doesn&rsquo;t meet their obligations or provides a determination without due care, HMRC may issue penalties.<hr data-start="7832" data-end="7835" class="" /><h3 class="" data-start="7837" data-end="7851">Conclusion</h3>Understanding and adhering to the IR35 rules is critical to maintaining compliance and avoiding risks. Properly assessing and documenting each contractor&rsquo;s status ensures that your business stays within legal requirements while protecting the tax system from potential abuse.If you need help navigating the IR35 rules or need advice on contractor engagements, don't hesitate to get in touch.

CBSbutler IR35 - Your Questions Answered

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IR35 is tax legislation that was introduced in July 2000 to address tax avoidance by individuals supplying their services through an intermediary

Our Client Services

CBSbutler was established in 2003 following the merger of two established technical recruitment firms - CBS Appointments and the UK division of Butler International Inc. With more than five decades of combined expertise, we have consistently delivered recruitment solutions across a wide range of industries.We specialise in recruiting for key sectors, including Aerospace &amp; Aviation, Defence Consultancy, Engineering, IT, and Business Support.With a combination of specialist knowledge, a proven track record, and an award-winning reputation, CBSbutler is a trusted partner for both clients and candidates. The CBSbutler brand is synonymous with technical expertise, with a successful history of collaborating with over 1,500 leading employers.Off-Payroll Working Rules (IR35)What is IR35? IR35, or off-payroll working rules, ensures that workers who look like employees and work through intermediaries (like Personal Service Companies, PSCs) pay similar taxes to employees. These rules were introduced in 2000 and were updated for the private sector on 6th April 2021.What&rsquo;s Changed? The responsibility for assessing employment status now lies with the end client, who must determine whether IR35 applies.What Do Clients Need to Do? Clients must assess whether IR35 applies before engaging a contractor and provide a written Status Determination Statement (SDS) with the rationale for the decision. This must be shared with all parties in the supply chain, including CBSbutler.

CBSbutler IR35 - Introduction

Clients

CBSbutler can boast decades of success in contingent permanent placements and executive search, securing the very best talent for our prestigious client base.

Permanent Search

CBSbutler proudly boasts decades of success in both contingent permanent placements and executive search, consistently securing the very best talent for our prestigious client base. With in-depth expertise across specialist engineering markets, technologies, and job disciplines, we are exceptionally well-positioned to help you make informed career decisions.For industry insights, career advice, and valuable tips to secure your ideal role, visit our LinkedIn page or explore our blogs.&ldquo;They dealt with my appointment with great care, speed, and diligence. I really got the sense that they truly understand the importance of an applicant and employer fit, and most certainly took the appointment very personally. I would absolutely recommend CBSbutler.&rdquo;At CBSbutler, we invest time in consulting with our candidates. By gaining a deep understanding of your experience, preferences, and aspirations, we consistently achieve high satisfaction ratings.With our proven track record and an unmatched 10 'Recruiter Awards for Excellence,' CBSbutler is the ideal partner for both candidates and employers.For an exploratory discussion about our services, please contact our Director, Robert Harper, at<div class="ctc-popup-target"><a id="+44(0)1737821050-0" title="Call via 8x8" class="clicktocall" rel="noopener" tabindex="0"></a>+44 (0)17 3782 1050</div>or email <a data-start="1238" data-end="1265" class="cursor-pointer" href="mailto:rob.harper@cbsbutler.com" target="_blank" rel="noopener">rob.harper@cbsbutler.com</a>.&nbsp;

CBSbutler Permanent Search

CBSbutler contractors can expect an award-winning level of service that is both personal and responsive.

Contract and Interim

<article class="clearfix"></article><article class="clearfix">CBSbutler contractors can expect an award-winning service that is both personal and highly responsive. Over 90% of our contractors have rated our services as superior to our competitors (based on 2015-17 surveys).With thousands of successful assignments completed every year, CBSbutler is the perfect partner to meet your requirements and ensure continuity in your contracts.Many of our contractors enjoy 'class-leading' tenures and top-quartile pay rates, a testament to the quality of service we provide.With continuous access to excellent roles&mdash;many of which are exclusive to CBSbutler&mdash;you can rest assured that you&rsquo;re in good hands.We are highly experienced in both local and international compliance, ensuring a hassle-free experience for foreign working and mobilisation.Whether you&rsquo;re new to contracting or a seasoned professional, CBSbutler is uniquely positioned to offer rewarding assignments across the globe.For an exploratory discussion about all our services, please contact our Director, Robert Harper, at<div class="ctc-popup-target"><a id="+44(0)1737821050-0" title="Call via 8x8" class="clicktocall" rel="noopener" tabindex="0"></a>+44 (0)17 3782 1050</div>or email <a data-start="1062" data-end="1089" class="cursor-pointer" rel="noopener" href="mailto:rob.harper@cbsbutler.com" target="_blank">rob.harper@cbsbutler.com</a>.</article>

CBSbutler Contract and Interim

CBSbutler is an established MSP (Managed Service Provider) to our clients, which involves the complete responsibility for the supply chain of recruitment agencies.

Managed Service

<article class="clearfix">CBSbutler is a trusted Managed Service Provider (MSP), taking full responsibility for managing the recruitment supply chain on behalf of our clients.Our tailored MSP programmes can be deployed across an entire organisation or focused on specific locations, delivering a streamlined, single point of contact for all recruitment communication and end-to-end processes. This approach not only boosts efficiency but also maximises access to talent by offering comprehensive coverage across functions, disciplines and geographies. Services are typically delivered under a master vendor or vendor-neutral model.Crucially, our dedicated account management and delivery teams are proactive in identifying new talent pools&mdash;tracking exceptional candidates and ensuring they get first refusal on the most sought-after roles as they become available.For an exploratory discussion about all our services, please contact our Director, Robert Harper, on<div class="ctc-popup-target"><a id="+44(0)1737821050-0" title="Call via 8x8" class="clicktocall" rel="noopener" tabindex="0"></a>+44 (0)17 3782 1050</div>or email <a data-start="974" data-end="1001" class="cursor-pointer" href="mailto:rob.harper@cbsbutler.com" target="_blank" rel="noopener">rob.harper@cbsbutler.com</a>.&nbsp;</article><article class="clearfix"></article>

CBSbutler Managed Service

CBSbutler has significant experience in providing payroll services on a global basis for all our workers,

Payroll Services 

Global Payroll Services &ndash; Reliable, Compliant, SeamlessCBSbutler brings extensive experience in delivering global payroll services to a diverse range of workers&mdash;including independent contractors, Umbrella Company workers, and those requiring PAYE solutions. We also provide end-to-end payroll services to large multinational clients, ensuring accuracy, compliance and peace of mind.Our payroll services include:<ul data-start="590" data-end="1037"><li class="" data-start="590" data-end="704">A fully integrated, automated timesheet management system (inTime) capturing days worked and manager approvals</li><li class="" data-start="705" data-end="787">A dedicated payroll coordination team managing each cycle from start to finish</li><li class="" data-start="788" data-end="848">Prompt aftercare support for any payroll-related queries</li><li class="" data-start="849" data-end="900">Bespoke reporting tailored to your requirements</li><li class="" data-start="901" data-end="949">Capability to run payrolls on a global scale</li><li class="" data-start="950" data-end="991">Real-Time Information (RTI) reporting</li><li class="" data-start="992" data-end="1037">Full compliance with all HMRC legislation</li></ul>By partnering with CBSbutler, you&rsquo;re assured of a consistently compliant, hassle-free payroll service&mdash;delivered right first time, every time. Our strength lies in continuous investment in technology and a people-first approach, giving you total confidence in your payroll processes.Want to know more? Get in <a href="mailto:rob.harper@cbsbutler.com" target="_blank" rel="noopener">touch</a> to discuss how we can support your business.

CBSbutler Payroll Services

Payroll

CBSbutler offers a complete solution to managing a programme of works

Statement of Work

Delivering Outcome-Based Solutions &ndash; Statement of Work (SOW)CBSbutler offers a comprehensive, end-to-end solution for managing programmes of work&mdash;starting with a detailed analysis of our clients&rsquo; needs through to project scoping, methodology design, delivery planning and sourcing the right expertise.Renowned for deploying highly specialised talent on complex, business-critical projects, we are ideally positioned to deliver outcomes under Statement of Work (SOW) agreements&mdash;particularly those that sit outside IR35 criteria.Freelance contractors seeking rewarding, outcome-based opportunities are encouraged to register their interest with our Account Managers for early access to upcoming SOW projects.Let&rsquo;s talk. For a confidential discussion on how we can support your project delivery, please contact our Managing Director, Rob Harper, on<div class="ctc-popup-target"><a id="+44(0)1737821050-0" title="Call via 8x8" class="clicktocall" rel="noopener" tabindex="0"></a>+44 (0)17 3782 1050</div>or email <a href="mailto:rob.harper@cbsbutler.com" target="_blank" rel="noopener">rob.harper@cbsbutler.com</a>.

CBSbutler Statement of Work

CBSbutler can offer a one-stop approach to meeting both employers' and candidates' job needs.

Services

CBSbutler offers a comprehensive, one-stop solution to meet the job needs of both employers and candidates. Whether you're seeking top talent for your team or searching for your next career opportunity, we streamline the process with expertise, personalised service, and a commitment to finding the right fit for everyone involved.

CBSbutler Services

The JM Longbridge Group

The JM Longbridge Group has been incorporated into CBSbutler Holdings Limited.For any enquiries, please contact <a href="mailto:monica.rodrigues@jmlongbridge.com" target="_blank" rel="noopener">monica.rodrigues@jmlongbridge.com</a>.

Clement May

Clement May has been incorporated into CBSbutler Holdings Limited.For any enquiries, please contact <a href="mailto:rob.harper@cbsbutler.com" target="_blank" rel="noopener">rob.harper@cbsbutler.com</a>.

Butler Bridge & May

Butler Bridge &amp; May has been incorporated into CBSbutler Holdings Limited.For any enquiries, please contact <a href="mailto:allison.drake@cbsbutler.com" target="_blank" rel="noopener">allison.drake@cbsbutler.com</a>.

CBSbutler was formed through the merger of two long-standing technical recruitment companies

About Us

CBSbutler was established in 2003 following the merger of two established technical recruitment firms&mdash;CBS Appointments and the UK division of Butler International Inc. With more than five decades of combined expertise, we have consistently delivered recruitment solutions across a wide range of industries.We specialise in recruiting for key sectors, including <a href="/cm/jobs/ict">IT</a>,&nbsp;<a href="/cm/jobs/engineering">Engineering</a>, <a href="https://www.cbsbutler.com/cm/jobs/defence" target="_blank" rel="noopener">Defence Consultancy</a>, <a href="https://www.cbsbutler.com/cm/jobs/aviation" target="_blank" rel="noopener">Aviation &amp; Aerospace</a>,&nbsp;and&nbsp;<a href="/cm/jobs?sector=business-support">Business Support</a>&nbsp;Recognised over ten times for our exceptional service, CBSbutler has earned accolades across our retained search, permanent contingency, contract, and temporary staffing models. Furthermore, we have proudly maintained Platinum status with FEEFO for outstanding customer service for five consecutive years.Our senior management team brings over 120 years of combined experience in Technical and Engineering recruitment, ensuring a proven track record of successful talent acquisition campaigns for our clients.&nbsp;

CBSbutler About us

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CBSbutler Our Blogs

Blogs

Redhill Office +44 (0)1737 822 000 London Office +44 (0)203 1763 703

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Privacy Policy

Please view our policy by clicking the icon below:&nbsp;<a href="https://www.cbsbutler.com/static/download_files/privacycbs2024.pdf" title="Privacy Policy" target="_blank" rel="noopener"><img src="/static/imglib/pdf.png" height="128" width="128" alt="" /></a>

CBSbutler Privacy Policy

Modern Slavery Act 2015

Modern Slavery PolicyCBSbutler Holdings is committed to eliminating modern slavery, human trafficking, forced labour, and similar human rights abuses.CBSbutler Holdings is committed to ensuring that its staff and any workers it supplies (directly or indirectly) are not subject to behaviour or threats that may amount to modern slavery, human trafficking, forced labour, and similar human rights abuses.CBSbutler Holdings provides appropriate training and awareness information for all of its staff. In particular: All of our staff receive awareness-raising information around issues involving modern slavery and human trafficking, so that they can bring any concerns they have to the attention of management.Any staff, workers or other parties are strongly encouraged to report any concerns or suspicions that they might have to Rob Harper, Managing Director. Reports surrounding these issues are taken extremely seriously by our board of Directors, who are committed to ensuring that all investigations shall be prompt and effective. If our investigations reveal any issues, we are committed to taking appropriate action, including but not limited to working with the appropriate organisations to improve standards.We regularly monitor our risks in this area through the use of relevant key performance indicators, including:The amount of time spent on audits, re-audits, spot checks, and related due diligence, andAs part of our efforts in this area, we publish a modern slavery statement on an annual basis.We would also recommend reading this in conjunction with our other policies, including anti-bribery / corruption policy.This policy was adopted on 1st February 2016 after being agreed by our board of directors. It is reviewed annually.

CBSbutler Modern Slavery Act 2015

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Principal Optical Engineer - Infrared Systems