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Named Tax Avoidance Scheme published by HM Revenue & Customs
The arrangements involve scheme users providing their services to ‘end users’ as employees ofPAHR. Employees ofPAHRreceive part of their remuneration as a salary, paid at a rate significantly below what they were paid by previous employers, and this element of their pay is subjected to deductions of Income Tax and National Insurance contributions (NICs).HMRCsuspects thatPAHRemployees also receive a secondary element of remuneration that is paid to them without deductions of Income Tax andNICs.
PaySentry automatically checks your umbrella company partners against HMRC Named Tax Avoidance Schemes and Stop Notices, alerting you to any matches.
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