Back Office Systems 1 Limited

How the scheme works

The arrangements involve scheme users providing their services to end users as employees ofBOSYSL. Employees ofBOSYSLreceive 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,HMRCsuspect that employees also receive a secondary element of remuneration that is not subjected to deductions for Income Tax andNICs.

Addresses

• 7 Bell Yard, Bell Yard, London, England, WC2A 2JR