UMBPHT Contractor Management Ltd

How the scheme works

The arrangements involve individuals providing their services to end clients as employees ofUCML.UCMLdeclares a portion of the employees’ earnings through Pay as You Earn (PAYE) and deducts Income Tax and National Insurance contributions (NICs). This rate of pay is often at or close to National Minimum Wage (NMW) or National Living Wage (NLW). The balance of the employees’ earnings is paid without the deduction of Income Tax andNICs. This payment may be described as a ‘discretionary payment’, ‘loan’ or ‘advance’.

Directors

• Andrew Dominic White

Addresses

• UMBPHT Contractor Management Ltd, 27 Old Gloucester Street, London, WC1N 3AX