Off-pay Rules (IR35) - Status Determination Statement - Download
Exempt Company Declaration Form - Download
Understanding the Off-Payroll working Rules (IR35)
Check Employment Status for Tax (CEST tool)
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 & 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’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.
Off-pay Rules (IR35) - Status Determination Statement - Download
Exempt Company Declaration Form - Download
Understanding the Off-Payroll working Rules (IR35)
Check Employment Status for Tax (CEST tool)
We are well-positioned to support your business with a range of IR35 management solutions, including:
Role-based Reviews
We conduct comprehensive reviews of your incumbent workers’ roles to assess potential IR35 risks and their impact on your business. This involves a high-level evaluation of each assignment, providing insight into the anticipated employment status outcome. Understanding your level of risk will enable you to implement the right forward-looking solutions. Click here to arrange a review for your business.
Employment Status Assessments
In partnership with the CEST tool, we offer industry-leading IR35 assessment services to both clients and candidates. This collaborative process, involving all parties in the contractual chain – Candidate, Client, and Agency – ensures a thorough assessment and provides a clear determination of whether the contract falls inside or outside IR35. Click here to get in touch.
Payroll Services
Leveraging our expertise in providing payroll solutions to large multinational clients, we can assist in payrolling workers engaging directly with your business, or where you wish to consolidate your supply chain and mitigate risk. Our services improve controls, reduce tax exposure, and streamline payment processing for greater efficiency within your supply chain. Click here to get in touch.
Statement of Work (SOW)
For contractors working on outcome-based projects, we can facilitate engagements via a Statement of Work (SOW). In collaboration with you and the contractor, we will clearly define the project scope, deliverables, and the payment structure tied to the successful completion of agreed milestones. Click here to request a copy of our contract.
Fixed-Term and Permanent Recruitment Services
The loss of a business-critical worker can disrupt key projects or functions. If feasible, we support the transition of contractors to fixed-term or permanent roles, assisting with the onboarding process to ensure continuity and mitigate any disruption. Click here to get in touch.
Understanding the Off-Payroll Working Rules (IR35)
We’ve addressed some of the most frequently asked questions to help you navigate the IR35 regulations.