IR35 / Off-Payroll Working Compliance Statement

Recruitment Direct UK Ltd (RD1) does not supply contractors through personal service companies (PSCs) or umbrella companies. All temporary and contract workers are paid through RD1's own PAYE payroll or engaged directly by RD1 under the Construction Industry Scheme (CIS).

The off-payroll working rules (Chapter 10, Income Tax (Earnings and Pensions) Act 2003), commonly known as IR35, apply where a worker provides their services through their own intermediary, such as a PSC. Because RD1 does not engage workers through PSCs or other intermediaries, the off-payroll rules do not apply to workers supplied by RD1, and clients do not need to issue a Status Determination Statement for RD1 workers.

RD1 engages workers under CIS only where they are genuinely self-employed. Workers who will be subject to supervision, direction or control are paid through PAYE, in line with the agency legislation (sections 44 to 47, Income Tax (Earnings and Pensions) Act 2003).

If a client asks RD1 to supply a worker through a PSC or other intermediary, RD1 will not supply on that basis and will offer PAYE or CIS engagement instead.

• Umbrella Company Policy
• Agency Workers Regulations (AWR) Compliance Statement
• National Minimum Wage & Holiday Pay Compliance Policy

Questions about how a worker is engaged should be sent to accounts@rd1.co.uk.