Stop notice 51

Arrangement details

A user (contractor) receives an offer of employment from an end client or agency for which they required an umbrella company. In this arrangement, users join Langan Scott and Co Limited (LSCL) to utilise their services as an umbrella company. Users may be recommended to use LSCL by the end client or agency.; The user signs an employment contract with LSCL, allowing them to provide their services to end clients.; LSCL enter contracts with agencies or end clients directly for the provision of the user’s services. This is an inferred step that enables LSCL to collect payment in respect of the services carried out by users.; Users submit time sheets to their agency or LSCL for the work they have undertaken on behalf of end clients.; It is reasonably inferred that LSCL raises invoices with agencies or end clients directly to collect payment for the services of their employees.; LSCL receive funds from the end client or agency in respect of work carried out by users. The amounts received by LSCL are clearly outlined in the ‘Company Receipts’ section of payslips issued to users.; LSCL pay users typically on a weekly or monthly basis. A single payment is made consisting of two elements: