CM Partners are employees paying tax on all our earnings from our work. We pay PAYE and NIC in the CM payroll, ERN 951/LZ51279, to comply with exemption from IR35 in Section 61O, Part 2, Chapter 10, ITEPA 2003 (ESM10003a).

HMRC issued a Policy Statement in October 2020 which was intended to clarify that the legislation does not apply to an employee already in a payroll. Quote from the statement: Where a worker is already subject to PAYE on all of the income from an engagement as an employee, other than with their own intermediary, HMRC does not intend Chapter 10 to apply. Your CM salary as an employee is your only income from the engagement, all of which is subject to PAYE.

The HMRC statement is in the link below:

We have independence to choose our own assignments while having the statutory benefits of permanent employment:
- Flexible Salary Arrangement above the statutory minimum wage
- Paid leave between assignments
- Parental and Bereavement leave
- Maternity or paternity pay option
- Pension scheme
- Holiday pay 
- PI insurance cover for all assignments
- Medical Health scheme