Start your new contract knowing you’re in safe hands. We take out all the hassle of paperwork and let you get on with the job you’re best at.

We offer fully compliant Umbrella and  CIS (self employed) services.

Our dedicated team are on hand to help, making sure you get paid on time and in full. We also offer a fantastic employment benefits scheme worth up to £1,000 per year.

Trusted & Accredited

Umbrella Service

iConsult provide compliant umbrella solutions to Contractors & Freelancers who prefer the flexibility of contracting with all the rights of being employed.

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CIS (Self Employed)

As an Umbrella Company, we provide a CIS service for all self-employed contractors in the construction industry.

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Employment rights, including all statutory rights and benefits such as holiday pay, maternity, paternity, sick leave, pension etc.

Employment history whilst working on a contingent, multi-location basis (notably to support access to finance, housing/mortgages, etc).

Joined up pay from fragmented working:

          Many workers will perform multiple assignments during a week or a month.

          Umbrellas consolidate their workers earnings and ensure appropriate taxes are paid.

Peace of mind that tax is paid appropriately, with no need to submit an annual self-assessment return to HMRC (unless you have another reason why a self-assessment is required by HMRC).

Employee/HR support, in the unlikely event that an individual needs HR advice, such as a grievance case, as their employer the umbrella firm will have processes to support them.

As per our payslips, the ‘Assignment rate’ section will show the number of hours/days worked and the Umbrella rate multiplied to get the total amount of money received from the agency (also known as ‘Company income received’).

The Umbrella Rate is the total sum received by iConsult in respect of an assignment. It includes your standard rate, any bonus, the Company’s margin as well as a payment on account of the employment costs (including Employer’s National Insurance Contributions) which the Company must pay. For the avoidance of any doubt, the Umbrella Rate is not the rate at which you are entitled to be paid as it includes the other sums referred to above which will be retained by the Company before we pay your standard rate.

For this reason, the Umbrella rate will be slightly higher than if it had been a normal PAYE rate, and this is in order to include the employers NI, which would normally be paid straight to HMRC from the employer, without the employee ever knowing about it. However, with an umbrella company or ltd company it is included in the rate instead.

From the total amount of money that we receive from the agency, we deduct our iConsult margin, employers NI and any allowable tax reducing expenses. This leaves us with the total pay amount (gross taxable pay) which is run through our payroll software and PAYE and employee NI deductions are calculated.  We then add back on the allowable tax reducing expenses which haven’t been taxed, leaving the total amount payable to the employee (net pay).

This is not a problem; we can work with almost every agency and client. Just tell the new agency that you are with and pass them our contact details. Your Account manager can liaise with the agency over the contract details.

You can simply continue with our service.  If you have previously requested a P45, or not been paid for more than 2 calendar months we may have to restart your employment with us but this is not a problem.  We can liaise with your agency over the new contract details.

We will ask you your employment circumstances over the phone to ensure we place you on the correct tax code.  You can also complete a P46 form if you wish.  If there are any issues with your tax, you will need to arrange with HMRC for them to instruct us of your correct tax code

If you have a P45 from your previous employer, please send the originals of parts 2 and 3 to us by e-mail or post.

The simplest way is to give us a call on 0117 374 1114. Our team of experts will discuss the options available to you and give you an illustration of your take home pay.

You will then be sent an electronic registration form which can be completed online in less than 10-15 minutes and a request for Right to Work in the UK documents.

Once we have received this, you will be provided with your dedicated point of contact throughout your employment with us and said person can liaise with your recruitment agency or end client to take care of any administration required.

You’ll need to accept our contract of employment (again sent electronically for ease) to complete the registration process.

IR35 was introduced as new legislation as part of the finance act 1999, as a way of plugging the £400m loophole in the tax law of the time.

Up until this legislation, contractors operated through either an Umbrella or Limited company. In doing so they were able to freely manage their income themselves, normally with the assistance of an accountant.

IR35 is an HMRC tax law designed to increase government tax revenues. It prevents contractors avoiding tax. Contractors could benefit financially if their contract was outside of the IR35 laws.

This is because they could have taken a proportion of their income as a dividend and so avoid an element of tax. The IR35 tax law, which has been around for nearly 20 years, covers most contractors in the UK. This means that a contractor gets less tax breaks than they used to get before IR35 came into effect.

Any more questions?

Just contact us today and we will be delighted to answer any more questions you have.

Construction Industry Scheme (CIS)

CIS is a scheme created by HM Revenue & Customs (HMRC) and offers a special set of rules to handle payments made by contractors to subcontractors for construction work.  It was designed to minimise tax evasion within the construction industry and mitigate potential losses to HMRC.
CIS works by enabling contractors to deduct money from a subcontractor’s payment and pass it to HMRC.   The deductions count as advance payments towards the subcontractor’s tax and National Insurance.
Contractors must register for the scheme. Subcontractors don’t have to register, but deductions are taken from their payments at a higher rate if they’re not registered.
“Contractor” and “Sub-Contractor” have very specific meanings in relation to CIS, different from common usage in the recruitment sector.  An example of a “Contractor” is an organisation who pays a subcontractor to do construction work – i.e. iConsult.  “Sub-contractors” are engaged by the contractor on a contract relating to construction operations – i.e. individual sole traders.
CIS helps to spread some of the tax liability over the financial year so as to avoid a huge end-of-year tax burden.  For most subcontractors registered for CIS, they have no income tax to pay at the end of the year, as it’s already been paid. Individuals may even qualify for a tax rebate after claiming expenses back from tax they’ve already paid.
  • You need to be registered as self-employed with HMRC and have your own unique tax reference. You can then register under (Construction Industry Scheme) CIS as a sub-contractor
  • You must be working in the UK
  • You must be able to pass a Supervision, Direction or Control test
    As a self-employed person, you are responsible for paying your own tax and National Insurance as well as filing a Self-assessment tax return.
  • You are required to enter into a self-employed contract with the contractor
  • You will have no Employee/statutory worker rights – so won’t get Statutory Sick Pay or holiday pay
  • You are required to notify us before each assignment if your last piece of work, or any work within the last three months, was as an employee of the end client carrying out similar duties
  • You are required to notify your service provider immediately if there are any changes to your status

Supervision, Direction or Control (SDC) plays a large part in CIS. Anyone found to be working under the right of SDC is unable to proceed with the CIS arrangement and would instead be offered the Umbrella model. 

A genuine, self-employed worker is not seen to be subject to (or to the right of) SDC, due to being fully qualified and competent to complete their duties without the need of any supervision, direction or control.

Workers paid less than £12 per hour may not be considered suitable for the CIS arrangement and are assumed to be “high risk”.  They will therefore be subject to additional checks to verify their self-employed status.  This is due to the fact that any worker on this amount of pay is likely to be subject to (or to the right of) supervision, direction and control (SDC) in how they undertake their duties. 

Any more questions?

Just contact us today and we will be delighted to answer any more questions you have.

Agency Worker Regulations (AWR)

The new regulations derive from European legislation designed to give temporary agency workers parity in pay and employment conditions as they would have been entitled to had they been employed by the hirer directly to do the same job. Whilst in other parts of the EU, this entitlement comes into effect from day one of an assignment, the UK has a derogation period of 12 weeks of service with the same hirer, in the same role, in order to qualify.
The new regulations will not change the employment status of agency workers who will still not have the right to claim unfair dismissal, redundancy pay or maternity leave. Nor will agency workers be entitled to the same benefits such as occupational sick pay, company pension schemes, financial participation schemes and bonus payments based upon organisational or company performance. These are considered a reflection of the long-term relationship between and employee and employer. Agency workers will therefore remain a flexible labour source.
What will the agency worker be entitled to after 12 weeks?

Agency workers will be entitled to the same basic pay and working conditions. This includes the basic hourly rate and any additional entitlements that are linked to the work done by the agency worker during an assignment. It will include the same overtime and shift allowances, unsocial hours premiums, payments for difficult or dangerous duties and lunch vouchers. Bonuses which are directly attributable to the quality and quantity of work done by an agency worker will also be included. Agency workers will also be entitled to the same rest breaks and annual leave allowance.

Whilst the other benefits are only given after 12 weeks, there are some benefits which agency workers will be entitled to from day one of an assignment. Firstly, you will need to ensure that agency workers are made aware of vacancies that arise in your organisation. Secondly, agency workers will also be entitled to access several collective facilities including creche and childcare facilities, canteen facilities and the provision of transport services but access to these can be refused if there are ‘objective grounds’ for doing so. ‘Amenities’ e.g. subsidised gym membership, season ticket loans and childcare vouchers are out of scope.

Agency workers who have successfully completed 12 weeks service in the same job, will have a right to equal treatment in basic pay, overtime, bonus and commission related to individual productivity and the right to be paid and take the same holidays as a comparable permanent employee. Agency workers will also be entitled to receive luncheon vouchers and other vouchers with a monetary value (but not those provided through a salary sacrifice scheme such as childcare vouchers). Agency workers will have the right to work the same hours as comparable permanent employees.
After the 12-week qualifying period, a pregnant agency worker will be entitled to paid time off to attend antenatal appointments. Agency workers will not however, be entitled to receive equal treatment with regards to client’s maternity pay arrangements but may be entitled to statutory maternity pay/maternity allowance from the agency.
The regulations give agency workers the right to ask their agency for information relating to their equal treatment right. After the 12-week qualifying period has elapsed you can request a written statement from the agency (and subsequently from the client if you do not receive a response from your agency within 28 days).

Any more questions?

Just contact us today and we will be delighted to answer any more questions you have.

Managed Service Companies Legislation

The definition of an MSC is based on four conditions:
  • The company’s business consists mainly of providing the services of individuals to third parties.
  • The individual receives payments that represent most of the fees received by the service company.
  • Had all the payments been subjected to PAYE, the payment would have been greater than what it is now.
  • A MSCP is involved with the company.
Since 6th January 2008 the transfer of debts from MSC legislation has begun. Any debts that cannot be recovered from the MSC provider can now be transferred to a third party.

The following fall into the third-party category:

  1. The director, or other office holder or associate of the MSC.
  2. The MSC provider, or the director, or holder of the associate MSC provider
  3. Any other person who directly or indirectly has encouraged or been actively involved in the provision by the MSC of the services of the individual, or a director, or other office holder or associate of such person.
  • Recruitment companies fall into the third category and if you have directly advised contractors to use an MSC provider or influenced their decision then HMRC can issue a transfer notice for recoverable funds.
  • iConsult can reassure agencies and contractors alike that we offer purely a PAYE Umbrella Solution which treats all income as employment income and therefore do not fall within the definition of a Managed Service Company, therefore iConsult will not owe any liabilities to HMRC and therefore there will be no debt to be transferred.
  • iConsult as a PAYE Umbrella Company does not meet the 3rd condition quoted in HMRC guidance:
  • ‘In umbrella companies, workers are treated as employees of the umbrella company and all payments to workers treated as employment income which is paid in the form of salary and allowable expenses. It follows therefore, what the worker has received from the umbrella company is the same as they would have received from any other company through which the worker operated, and which treated all payments as employment income. Consequently, the third condition is not met, and the umbrella company does not meet the definition of a Managed Service Company.’

Any more questions?

Just contact us today and we will be delighted to answer any more questions you have.

Swedish Derogation Model (Contract)

The Swedish derogation relates to the opt-out clause negotiated by the Swedish delegation when AWR was debated at EU level. To put it simply, it means that the AWR rights to equal pay of an agency worker no longer exist when agency workers are employed on a permanent basis by their umbrella company or temporary work agency and receive pay in-between assignments.

The conditions of this are that the agency worker needs to be genuinely employed by the umbrella company or agency with a permanent contract of employment in place and that the contract was entered before the beginning of the workers first assignment. 

For agencies or umbrella companies, they will obviously have an obligation to pay agency workers during non-working periods as well as:

  • Ensuring that suitable steps are taken to seek suitable employment for the worker.
  • Making sure that any available is offered to the worker.
  • Paying the worker, a minimum amount for an aggregated period of not less than four calendar weeks (subject to national minimum wage).
  • The minimum amount must be at least 50% of the workers basic pay while on assignment. However, it cannot be less than the national minimum wage.

Any more questions?

Just contact us today and we will be delighted to answer any more questions you have.