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Our payroll solution is always built around HMRC legislation and best practice. We thoroughly consider rules related to Supervision, Direction and Control (SDC), as well as wider employment status legislations, to identify the most appropriate and compliant payroll setup.
Our approach ensures the delivery of the correct solution without compromising compliance
We provide a secure, easy-to-use payroll portal that gives both employees and employers quick access to important payroll information. Employees can access their payslips, P60s, and P45s, while employers have access to payroll summaries, pension details, and reports.
Transparency and convenience are our main goals, and you can access all necessary documents and reports anytime you need them.
Supervision, Direction and Control (SDC) is a crucial factor under tax legislation when determining a worker’s employment status for tax purposes.
A worker may be considered subject to SDC where an agency, end client, or any other party has the right to supervise, direct, or control the worker in relation to their duties, including .
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Businesses operating under the Construction Industry Scheme (CIS) must approach Supervision, Direction and Control (SDC) with particular care. CIS registration alone does not automatically make a subcontractor self‑employed for all tax purposes, and each engagement must be assessed on its own terms, based on the actual working practices.
SDC plays a critical role in determining whether CIS is an appropriate payroll solution. For CIS to apply, a worker must be genuinely self‑employed and able to carry out their work independently.
Where supervision, direction, or control applies, the worker does not meet HMRC’s criteria for self‑employment and should not be paid under CIS or operate as a sole trader
Engaging a worker under CIS where SDC applies may be deemed non‑compliant and can expose businesses to significant risk, including .
Compliance reviews and audits
SDC and IR35 are related concepts, but they are not the same test, and a determination under one does not automatically apply to the other.
IR35 applies to workers who provide their services through an intermediary such as a Personal Service Company (PSC). It assesses whether, for tax purposes, the individual would be considered an employee if the intermediary did not exist. IR35 considers a broader range of employment status factors, including :
SDC, by contrast, focuses specifically on whether there is supervision, direction, or control over how the work is carried out. It applies primarily within agency legislation, particularly when determining whether a worker can be treated as genuinely self-employed, including in CIS engagements
Where SDC applies, umbrella payroll provides a compliant alternative. Under an umbrella arrangement, the worker is employed and paid via PAYE, with all Income Tax and National Insurance deducted at source in line with HMRC regulations.
At Infinity Group, SDC assessment is not a one-off exercise it’s embedded into how we deliver both CIS payroll and umbrella solutions. We assess the actual working practices to ensure every engagement is structured correctly from the outset.
We support our clients by
If you have any questions about contracting with Infinity, contact our team, who will talk you through the setup process, answer any questions you may have or arrange an appointment to discuss our services further.
The Infinity Group is a payroll provider based in London. We provide subcontractors’ payroll, removing the risk of IR35 and employment law-related issues.
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