HR Liquid Ltd

How the scheme works

The arrangements involve scheme users providing their services to ‘end users’ as employees of HR Liquid Ltd. Employees of HR Liquid Ltd receive 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).HMRCsuspects that HR Liquid Ltd employees also receive a secondary element of their remuneration that is paid to them without deductions of Income Tax andNICs.

Directors

• Mr Robert Chapman

Addresses

• HR Liquid Ltd: (Former address:) 2/1 24 Sandyford Place, Glasgow, G3 7NG