Loading...
Loading...
Named Tax Avoidance Scheme published by HM Revenue & Customs
The arrangements involve individuals providing their services to end clients as employees of Celsius Services Limited. Celsius Services Limited declares a portion of the employees’ earnings through Pay As You Earn (PAYE) and deducts Income Tax and National Insurance contributions (NICs). This rate of pay is often at, or close to, National Minimum Wage (NMW) or National Living Wage (NLW). The balance of the employees’ earnings is paid without the deduction of Income Tax andNICs. This payment may be described as a ‘loan’, ‘advance’, or ‘discretionary profit-sharing bonus’.
PaySentry automatically checks your umbrella company partners against HMRC Named Tax Avoidance Schemes and Stop Notices, alerting you to any matches.
Start Your Audit