M & S On-time services Ltd

We provide outstanding service

M&S On-Time Services Ltd provides structured payroll solutions designed to support recruitment agencies operating within regulated labour supply environments.

We support three engagement structures:

PAYE Umbrella Employment
CIS Self-Employed Subcontractor Payment Processing
IR35 / Off-Payroll Working (PSC engagements)

Our approach is built around transparency, governance, and legislative alignment.

PAYE Umbrella Model

Under our PAYE umbrella structure:

Workers are employed by M&S On-Time Services Ltd
Assignment rates are agreed between the agency and M&S
Employer costs are transparently accounted for
Gross taxable pay is calculated in line with HMRC guidance
PAYE tax and National Insurance are deducted and reported via RTI

This model is typically appropriate where supervision, direction, and control are present.

We operate a straightforward PAYE model without artificial remuneration structures.

CIS Self-Employed Payment Services

M&S provides CIS subcontractor payment processing on behalf of clients where a genuine self-employed relationship exists.

Under this model:

The subcontractor is not employed by M&S
M&S acts as a payment intermediary
CIS deductions are applied in accordance with HMRC verification
Monthly CIS returns are submitted as required
Deduction statements are issued to subcontractors

Employment Status Considerations

Employment status must be determined correctly by the engaging parties.

Where working arrangements reflect employment indicators (such as supervision, direction, and control), PAYE engagement may be more appropriate.

M&S does not promote or facilitate false self-employment arrangements.

IR35 / Off-Payroll Working (PSC Engagements)

Where contractors operate through a Personal Service Company (PSC), IR35 legislation may apply.

Under the off-payroll working rules:

The end client is responsible for determining IR35 status (in medium/large private sector organisations)
A Status Determination Statement (SDS) should be issued
Where the engagement is “inside IR35”, PAYE tax must be applied

M&S may support payment processing for PSC engagements where:

A valid SDS has been issued
The fee-payer responsibilities are clearly defined
PAYE is applied where required

M&S does not make IR35 status determinations on behalf of clients unless formally engaged to do so.

We do not facilitate non-compliant IR35 avoidance arrangements.

Governance & Risk Controls

M&S maintains a documented compliance framework covering:

Responsibility for site operations remains with the client controlling the workplace.

Criminal Finances Act 2017

M&S operates procedures designed to prevent the facilitation of tax evasion.

We refuse to engage in non-compliant remuneration or artificial structures.

Modern Slavery & Labour Standards

We take proportionate steps within the scope of our business to reduce exploitation risk.

Data Protection & GDPR

M&S processes personal data in accordance with UK GDPR and the Data Protection Act 2018.

PAYE & HMRC Compliance

RTI submissions
Correct tax and National Insurance deductions
Transparent employer cost accounting
National Minimum Wage monitoring
Clear itemised payslips

CIS Compliance

RTI submissions
Subcontractor verification
Correct deduction application
Monthly CIS reporting
Clear subcontractor statements
Record retention

IR35 / Off-Payroll Controls

Recognition of SDS requirements
Clear fee-payer identification
PAYE processing where required
No promotion of IR35 avoidance structures

Our Position on Tax Avoidance

M&S operates procedures designed to prevent the facilitation of tax evasion.

M&S On-Time Services Ltd:

Does not operate loan schemes
Does not use offshore remuneration arrangements
Does not engage in disguised remuneration
Does not promote artificial tax avoidance
Does not facilitate IR35 avoidance structures

All PAYE payments are processed through standard payroll.

All CIS deductions are applied in accordance with HMRC regulations.

All IR35 engagements follow off-payroll legislation.

Clarification of Role