Stop notice 37

Arrangement details

HMRCsuspect that this arrangement is designed to allow the User to provide their services while retaining more money than they would as an employee, as a result of part of the money being treated as an untaxed payment (the ‘Untaxed Payment’). The arrangement begins with the User holding a contract, or about to start a contract, with an End User or a recruitment agency (the ‘End User’). The User becomes an employee ofUPLwho acts as the User’s employer and provides the User’s services to the End User.