Back Office Assistance 1 Limited

How the scheme works

The arrangements involve users providing their services to ‘end users’ as employees ofBOA1L. Employees ofBOA1Lreceive part of their remuneration as a salary, paid at or close to the minimum rate permitted under the National Minimum Wage Act 1998, that is subjected to deductions for Income Tax and National Insurance contributions (NICs). However,HMRCsuspects that they also receive a secondary element of their renumeration without deductions for Income Tax andNICs.

Addresses

• 167-169 Great Portland Street, London, W1W 5PF