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Named Tax Avoidance Scheme published by HM Revenue & Customs
The arrangements involve users providing their services to end clients as employees ofAL. The users receive a payment made up of 2 amounts. The first is a basic salary at or around the minimum rate permitted under the National Minimum Wage Act 1998 which is subject to deductions for Income Tax and National Insurance contributions (NICs). Scheme users also receive a secondary amount without deductions for Income Tax andNICs.
PaySentry automatically checks your umbrella company partners against HMRC Named Tax Avoidance Schemes and Stop Notices, alerting you to any matches.
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