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Cis to be or not to be

paulrpaulr Feels At HomeRegistered Posts: 48
I have a client who has been a subcontractor for many years;
He has been offered a position of "Projects Manager" for a company to oversee their contracts on or off site work;
they insist they will pay him gross and for him to "sort" out his tax position;
My instinct points me "employee" and PAYE.
I have scoured HMRC website for any potential matches but have come up negative.
Has anyone any pointers/thoughts.


  • MonsoonMonsoon Font Of All Knowledge FMAAT, AAT Licensed Accountant Posts: 4,071
    If he is engaged as an individual, and not through his Ltd Company, then the burden of getting it right lies with the engager (the "employer") and not with the worker.

    Should he trade through a Ltd, then he may be caught by IR35 and then it's his problem. As you've described it though, he can declare the income as self employed and his "employer" should watch his back for the taxman. If he wants the job then he'll have to take it gross payment. If he wants the hassle, he can inform HMRC.
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