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Stop Notice published by HM Revenue & Customs
The arrangements involve individuals (‘contractors’) entering into a contract of employment with Agile Pay Ltd (APL). Remuneration under these arrangements is composed of 2 elements. The first element is a salary at or around the National Minimum Wage (NMW) or the National Living Wage (NLW) rate if applicable. The second element is described as an advance. Tax and National Insurance contributions (NICs) are not applied to the advance element of the payment made to the user.
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