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The scheme users enter an employment contract with Mountain View Administration Limited and provides their services to an end client. Mountain View Admin Limited then pays the scheme users for their services. The payment is artificially separated into 2 elements. The first element is a salary paid with Income Tax and National Insurance contributions (NICs) deducted. The second element, described as a ‘projected payment’ with no deduction of Income Tax andNICs. This second element had been previously described as a ‘Propelled payment’ also made with no deduction of Income Tax andNICs.
PaySentry automatically checks your umbrella partners against HMRC named schemes and stop notices, and alerts you to any match.
See Umbrella Watchdog