Re: "engage on a PAYE basis"
"even though they have the overheads relating to the company as I explained previously"
And as everyone else has been trying to explain to you, they won't have those overheads, because they'll be paid for by the employer.
For example, as a PAYE employee, you don't need to pay an accountant to make sure you're paying the correct taxes, because your employer's accounts department will have already done that and paid the tax before your pay cheque hits your bank account.