We are a community of contractors in charge of our own careers.
We have independence in our choice of assignment. We work to meet client objectives without the need for direction and control of how the tasks are to be completed at the appropriate time and place. We chose contracting as an alternative to permanent employment for its flexibility and a better work-life balance. We decide when, where and how long we work. We joined a community for our mutual benefit. We recognise that tax authorities require an employer to collect taxes on earnings on their behalf.
CM is structured as our multinational network of consultancy firms. The CM model has been accepted by HMRC in UK and by ATO in Australia since 1998. The client enters into a contract with our local consultancy firm, not with an individual, to provide the agreed services of the specified contractor. The consultancy firm has all the necessary insurance and compliance procedures as the employer of the contractor.
We pay payroll taxes on all our earnings. We have full employment rights and benefits with a contract of employment in an established payroll. In UK we are fully compliant with all HMRC regulations and guidelines. CEST confirms that Status Determination Statements are not required because we are employed, not self-employed, without an intermediary involved in our contracts. CM is not an intermediary within the meaning of IR35 because we do not have any material interest (shares) in CM.
The CMHQ team provides professional support services to contractors and clients. It is responsible for compliance with tax and employment regulations. We have a compliant employment solution.
Our remuneration package is intended to reward, motivate and retain continuity of service to clients. The remuneration rewards the skills involved, as well as the time spent, with provision for continuity of pay between assignments, sick pay and maternity pay. There is flexibility with pension contributions, health cover and for charitable giving. The package is compliant with both the legislation and guidance of the relevant jurisdiction. Agency Worker Regulations do not apply when no employment business is involved in the arrangements for our assignment.
Charles Marcus Ltd was established in 1984 as a firm of Chartered Accountants (ICAEW).