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HMRC Watchlist / Contractor Bureau Limited

Named Tax Avoidance Scheme

Contractor Bureau Limited

TypeNamed Scheme

LegislationPromoters of Tax Avoidance Schemes (POTAS)

Published14 March 2024

StatusListed

How the scheme works

Scheme Users are employed byCBLand provide services to end clients. Users take part in a Bonus Arrangement andCBLpay advances to users on the bonus pot. Users then receive payment fromCBLwhich consists of 2 elements. The first element is a salary with tax and National Insurance contributions (NICs) deducted, and the second element is an ‘advance’ without tax andNICsdeducted.CBLclaim that the advances are repaid wholly or partly, as bonus payments are made at some time in the future.

Directors

Emmanuel Forkuoh

Addresses

16 Upper Woburn place, London, WC1H 0AF

Source: HMRC Named Tax Avoidance Schemes (gov.uk)

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