Intent Trading Ltd

How the scheme works

The arrangements involve scheme users providing their services to ‘end users’ as ‘employees’ of ITL.HMRCsuspects end users contract with recruitment agencies and pay the charge rate for a user’s services. Recruitment agencies then pay ITL who in turn pay the employees. Part of the employees’ remuneration is a salary, paid at or close to the minimum rate permitted under the National Minimum Wage Act 1998, that is subjected to deductions of Income Tax and National Insurance contributions (NICs). However,HMRCsuspects that employees also receive a secondary element of their remuneration that is paid to them without deductions of Income Tax andNICs.HMRCalso suspects that ITL then arranges for several umbrella companies, ‘Back Office Assistance 1 Limited’, ‘Back Office Services 1 Limited’ and ‘Back Office Systems 1 Limited’, to file ‘Real Time Information’ returns toHMRCon behalf of the employees.

Directors

• Connected person: Mr Kannan Balasubramanian

Addresses

• Intent Trading Ltd (former address): Grosvenor House, 11 St Pauls Square, Birmingham, B3 1RB

Connected companies

• Promoter: Intent Trading Ltd (ITL) (in liquidation)
• Any other role: Back Office Assistance 1 Limited (in liquidation)
• Back Office Services 1 Limited (in liquidation)
• Back Office Systems 1 Limited (in liquidation)