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)
With over 35 years of recruitment experience, CBSbutler is a multi-award-winning agency trusted by organisations across the IT, Engineering, Defence Consultancy, Aviation & Aerospace, and Business Support sectors.
We support permanent hiring, contract recruitment and fully managed services, helping our clients secure in-demand, specialist talent both in the UK and internationally.
Our ISO-certified processes, Feefo Platinum status and commitment to the Armed Forces Covenant demonstrate a consistent focus on quality, accountability and service. We understand the pressures facing technical and high-compliance industries and we’re equipped to respond quickly, with the right people and the right approach.
From engineers driving next-generation aerospace projects to IT specialists supporting digital transformation, our teams bring sector knowledge and recruitment expertise that delivers.
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.