IRRV Alert - week ending 24th April 2020
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Understanding tax avoidance arrangements used by contractors (23 April 2020)
Research and analysis
Understanding tax avoidance arrangements used by contractors
This research explored the experiences of contractors in the avoidance market.
Published 23 April 2020
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Understanding tax avoidance arrangements used by contractors
Ref: HMRC Research Report 583PDF, 1.27MB, 72 pages
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Details
This research aimed to enhance HMRC’s understanding of how contractors view contractor avoidance schemes, their motivations for entering these schemes and how these schemes are promoted and marketed.
Ten in-depth interviews were conducted with employment agencies and 30 interviews were conducted with contractors. The contractors interviewed had an open or closed enquiry with HMRC about the use of a marketed tax avoidance scheme targeted towards contractors.
Fieldwork took place between March and May 2018.
Published 23 April 2020