Specialist Contractors (Limited Company Contractors or Personal Service Companies)

Individuals that fall into this category would ordinarily submit time sheets to RC in a similar fashion to Temporary staff.  However, the exact parameters with regards to crown payments (such as taxes) may vary from case to case.

It is of course possible that Limited Company Contractors or Personal Service Companies could be introduced to the end client within the context of a fixed-term contract that potentially falls outside standard PAYE parameters.