Stop notice 35

Arrangement details

The arrangements involve individuals providing their services to end clients through Company X. The individuals receive 2 payments from Company X on the same date. The first payment is salary paid at a rate close to the minimum permitted under the National Minimum Wage Act 1998, with Income Tax and National Insurance contributions (NICs) deducted. The second payment, described as a ‘Withdrawal amount’ against the individuals company incentive plan report, is paid without the deduction of Income Tax andNICs.