Research and analysis

Understanding tax avoidance arrangements used by contractors

This research explored the experiences of contractors in the avoidance market.

• From: HM Revenue & Customs
• Published: 23 April 2020

Documents

Ref: HMRC Research Report 583

PDF, 1.27 MB, 72 pages

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Details

This research aimed to enhance HMRC바카라 사이트™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