Legal structure
One UK contract. No IR35 risk. No India admin.
You sign a single B2B service agreement with OSCABE LTD, a UK company. We handle the contracts, payments, tax and employment law across India and the UAE. Here is exactly how it works.
Your contract is with OSCABE LTD (UK)
When you hire through OSCABE, you sign a Service Agreement with OSCABE LTD, a UK-registered company (Company No. 15913493, registered in England and Wales at Unit 8 Lyon Road, Milton Keynes, MK1 1EX). This is a Business-to-Business (B2B) managed-service contract, not an employment or contractor arrangement. You buy a defined service and a deliverable. The professional who carries out the work is employed by OSCABE's Employer of Record partners in India or the UAE, not by you, and OSCABE (through those partners) retains genuine day-to-day responsibility for them as an employer. This structure means: - You have one simple monthly invoice in GBP or EUR - You have one UK legal counterparty for all disputes and contracts - You are not responsible for the professional's employment, tax, or benefits - Your legal relationship is entirely with a UK company under English law Because OSCABE supplies a managed service rather than placing an individual under your supervision and control, this is materially different from a traditional staffing temp arrangement. We keep the service substance real: our contracts are written around outcomes and statements of work, and our partners (not you) carry the employer obligations.
Agency Workers Regulations and the Conduct Regulations
Two pieces of UK staffing law are worth addressing directly. The Agency Workers Regulations 2010 (SI 2010/93) give agency workers, after a 12-week qualifying period, the right to the same basic pay and conditions as a directly recruited worker. They do not apply to OSCABE engagements for two independent reasons. First, the Regulations apply to work done in Great Britain, and our professionals are based and working in India and the UAE. Second, the Regulations exclude genuine managed or contracted-out services, where the provider (not the client) supervises and directs its workers. Both are true of the OSCABE model. The Conduct of Employment Agencies and Employment Businesses Regulations 2003 (SI 2003/3319) regulate employment agencies and employment businesses. A genuine managed-service provider that supplies a service or deliverable, rather than a worker placed under the client's control, falls outside the core of those Regulations for that supply. OSCABE is structured and operated as a managed service: you buy a defined outcome, and our Employer of Record carries the employer responsibilities. We keep this position robust in substance, not just on paper: client contracts describe services and deliverables, and the employer functions sit with OSCABE's partners.
IR35 and off-payroll working - why OSCABE engagements are safe
IR35 (and the April 2021 off-payroll reform in Chapter 10, Part 2 of the Income Tax (Earnings and Pensions) Act 2003) exists to stop "disguised employment", where someone who should be taxed as an employee provides services through a personal service company to save tax. OSCABE engagements are outside IR35 for three reinforcing reasons: 1. You contract with OSCABE LTD (a company providing a managed service), not with an individual through a personal service company. There is no intermediary to test and no hypothetical employment between you and the individual. 2. OSCABE provides the service with a genuine right of substitution. Personal service is a necessary ingredient of employment under the long-standing Ready Mixed Concrete test, so a right to substitute personnel points firmly away from employment. 3. Decisively, the professionals are tax-resident in India or the UAE and perform all of their duties outside the UK. Off-payroll working is a mechanism for collecting UK income tax and National Insurance. Where there is no UK income tax or NIC liability, the rules have nothing to operate on. HMRC's own Employment Status Manual (ESM10025) confirms how the rules apply where work is performed overseas. This is the same managed-service model used by the major global remote-staffing platforms, and it is consistent with HMRC guidance. We recommend clients keep their OSCABE Service Agreement on file and do not treat OSCABE professionals as direct employees in internal documentation.
How we employ and pay professionals - the Employer of Record model
OSCABE uses an Employer of Record (EOR) model. An EOR is the legal employer of the professional in their own country, taking on the employment contract, local payroll, tax withholding, statutory contributions, benefits and lawful termination, while you direct the day-to-day work. This is different from a US-style PEO co-employment model, which does not exist in India or the UAE; the EOR is the sole legal employer, so employment liability sits with the EOR, not with you. For India-based professionals (via Wartens Technologies LLP, India): - Employed under a compliant Indian employment contract - Paid in Indian Rupees (INR) through Indian payroll - Full statutory compliance: Provident Fund (EPF Act 1952, 12% employer contribution), Employees' State Insurance (ESI Act 1948), gratuity (Payment of Gratuity Act 1972), and the relevant state Shops and Establishments Act - Aligned with India's four consolidated labour codes, which came into force on 21 November 2025, including the rule that basic wage plus dearness allowance must be at least 50% of total cost-to-company For UAE-based professionals (via OSCABE's UAE partner entity): - Employed under a MOHRE-registered contract under Federal Decree-Law No. 33 of 2021 (UAE Labour Law) - Paid in AED through the Wage Protection System (WPS), the Central Bank and MOHRE-monitored electronic transfer - End-of-service gratuity tracked and paid as required For you as the client: you pay OSCABE LTD in GBP or EUR. You have no India or UAE financial, tax, or employment-law obligations. Because the professionals are genuinely employed (not engaged as independent contractors), the single biggest cross-border risk, worker misclassification, is resolved at source.
EU VAT - the reverse charge for European clients
OSCABE LTD is VAT-registered in the United Kingdom (GB VAT registration available on request). For UK clients: standard UK VAT (currently 20%) applies, subject to OSCABE's VAT position. For EU clients: under the general place-of-supply rule for B2B services, the place of taxation is where the business customer is established (Article 44 of EU VAT Directive 2006/112/EC). Because OSCABE supplies from the UK (outside the EU) to an EU business, the supply is outside the scope of UK VAT, and the EU customer accounts for VAT in its own country under the reverse charge (Article 196). In practice: - OSCABE invoices EU business clients with no UK or EU VAT charged - The invoice states that the reverse charge applies - The EU client self-accounts for VAT on its own return - The client must provide a valid EU VAT number, which we validate via VIES before treating the supply as B2B For clients in Switzerland and Norway: separate arrangements apply. Please contact us. This is standard treatment for UK-to-EU B2B services post-Brexit. The reverse charge is a VAT-accounting mechanism, not a discount: it simply moves the VAT accounting to the customer's country.
Data protection and international transfers
OSCABE LTD complies with the UK GDPR and the Data Protection Act 2018, as amended by the Data (Use and Access) Act 2025 (the "DUAA", whose data-protection provisions commenced on 5 February 2026). We are registered with the Information Commissioner's Office. When you hire through OSCABE, OSCABE may act as a processor for personal data you instruct us to handle. An Article 28 Data Processing Agreement is available to all clients, and to EU clients as an EU-standard DPA. International transfers to India and the UAE: neither India nor the UAE currently has UK adequacy (the UK government withdrew its published "priority destinations" framing in April 2025, and no adequacy regulation is in force for India, the UAE or the DIFC as of mid-2026). We therefore treat both as restricted-transfer destinations and rely on the UK International Data Transfer Agreement (IDTA), or the UK Addendum to the EU Standard Contractual Clauses, for every transfer to our India and UAE operations. Under the DUAA, the old "essentially equivalent" adequacy standard is replaced by a statutory "data protection test": the destination's protection must be "not materially lower" than under UK law. We complete and document a Transfer Risk Assessment against that test before transferring personal data, and apply supplementary technical measures (encryption in transit and at rest, access controls). India's Digital Personal Data Protection Act 2023, with the DPDP Rules 2025, will add further cross-border conditions when its transfer provisions commence. We monitor that timeline and will align our Indian data handling with both the DPDP Act and the UK GDPR. Full detail is in our Privacy Policy, GDPR Statement, Data Processing Agreement and Sub-processors list.
AI matching, the EU AI Act and automated decisions
OSCABE uses an AI advisor to help match a client brief to suitable professionals. It is advisory decision-support: a qualified human reviews every shortlist, and a human makes every selection, placement and rejection decision. We deliberately keep a human in the loop. Under the EU AI Act (Regulation (EU) 2024/1689), AI used to evaluate or filter candidates is classified as high-risk (Annex III). The obligations for stand-alone high-risk Annex III systems have been deferred to 2 December 2027 under the EU "Digital Omnibus" amendment. Independently of that date, OSCABE applies high-risk-grade controls now: documented human oversight, transparency to candidates and clients, logging, and bias and non-discrimination testing. Under UK law, the DUAA 2025 replaced Article 22 of the UK GDPR with new Articles 22A to 22D (in force 5 February 2026), which permit a wider range of solely automated decisions provided safeguards are in place (meaningful information, the ability to make representations, human intervention, and the right to contest). Because OSCABE keeps a human in the loop, no solely automated significant decision is made about any candidate. Engineers can ask for human review of any matching outcome, contest it, and opt out of AI matching entirely. Our AI Transparency Notice sets out the logic, the influential factors, and your rights in full.
Equality, non-discrimination and fair selection
OSCABE is committed to fair, objective selection. We comply with the Equality Act 2010, which prohibits discrimination across nine protected characteristics (age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex, and sexual orientation), from the earliest point of engagement through advertising, shortlisting, interviewing and offers. In practice we commit to: - Objective, role-relevant and documented selection criteria - Non-discriminatory advertising and role specifications - Reasonable adjustments in our own application and assessment process - Bias-controlled AI matching, with human review of every shortlist - Not acting on, or facilitating, any discriminatory client instruction We do not use protected characteristics as a factor in matching.
Intellectual property in deliverables
We make sure that the work a professional produces for you actually becomes yours. There is no automatic "work for hire" rule in UK, EU or Indian law for contractors, so a clean chain of title has to be built by contract. OSCABE puts that chain in place: 1. Each professional's employment contract with the Employer of Record contains a present assignment of all present and future intellectual property created in the course of the engagement (an immediate "hereby assigns", not a future promise). 2. The managed-service contract assigns that title through to you, the client, so you receive full ownership of the deliverables on payment. 3. Moral rights (attribution and integrity) are waived to the extent permitted by applicable law. We flag that, in India (section 57 of the Copyright Act 1957) and in several EU states, moral rights cannot be fully assigned or waived, and we tailor the clauses accordingly. 4. Further-assurance covenants require the professional to sign whatever is needed to perfect your title, which matters for patents and registered rights. Relevant law includes the UK Copyright, Designs and Patents Act 1988 (sections 11 and 90 to 91) and the Indian Copyright Act 1957 (sections 17, 19 and 57).
Liability, insurance and our guarantees
OSCABE carries professional indemnity insurance, public liability insurance and cyber insurance appropriate to the value of our engagements. Professional indemnity responds to claims of professional negligence, such as errors in vetting or a data-confidentiality breach. In our client contracts: - Liability is capped at the total fees paid in the preceding 12 months (or 3 months of fees, where stated in the specific agreement), in line with the reasonableness requirements of the Unfair Contract Terms Act 1977 - Indirect and consequential loss is excluded - Nothing excludes liability that cannot lawfully be excluded (death or personal injury caused by negligence, fraud, or fraudulent misrepresentation) Replacement guarantee: if a professional leaves or proves unsuitable within the first 30 days, OSCABE provides a replacement within 7 business days at no additional cost.
Financial-crime, tax-evasion prevention and minimum wage
Failure to prevent facilitation of tax evasion: under the Criminal Finances Act 2017 (sections 45 and 46), a company can be criminally liable if a person associated with it criminally facilitates tax evasion, unless the company had reasonable prevention procedures in place. Because OSCABE pays cross-border in INR and AED through an Employer of Record chain, we maintain documented reasonable-prevention procedures, due diligence on our partners, and staff training, in line with HMRC's six guiding principles. National Minimum Wage: the UK National Minimum Wage applies only to workers working, or ordinarily working, in the United Kingdom. OSCABE's professionals work wholly in India or the UAE and are therefore outside the UK minimum wage. Their pay floors are the applicable Indian and UAE minimum-wage and wage-protection rules, which our Employer of Record applies (including the UAE Wage Protection System). Anti-bribery and modern slavery: see our Anti-Bribery Policy (UK Bribery Act 2010) and Modern Slavery Statement.
Contract terms at a glance
Minimum engagement: 3 months Notice period after the initial term: 30 days Billing: monthly on the 1st of the month Payment terms: 14 days from invoice date Currency: GBP for UK clients, EUR for EU clients Governing law: English law (UK) Jurisdiction: courts of England and Wales Non-solicitation: clients may not attempt to hire OSCABE professionals directly for 12 months after the end of an engagement. A buyout fee applies if a client wishes to permanently hire an OSCABE professional. Replacement guarantee: if a professional leaves or underperforms in the first 30 days, OSCABE provides a replacement within 7 business days at no additional cost. Liability cap: OSCABE's total liability is capped as set out in the relevant Service Agreement.
All policies & agreements
Every policy that governs OSCABE - kept current with UK GDPR, the Data (Use and Access) Act 2025, EU GDPR, the EU AI Act and the UK Bribery and Modern Slavery Acts.
Data protection
Privacy Policy
How we collect, use and protect personal data.
GDPR Statement
Our compliance programme - UK + EU GDPR.
Data Processing Agreement
For clients - Article 28 DPA when we process data on your behalf.
Data Retention Schedule
How long we keep each category of data.
Sub-processors
Third-party providers who process data for us.
Breach Notification
How we handle and report personal data breaches.
Contracts & terms
Ethics & governance
OSCABE LTD · Company No. 15913493 · VAT Registered (GB) · Unit 8 Lyon Road, Milton Keynes, England, MK1 1EX