Charteris Management Ltd

• Promotor of Scheme: 1. Charteris Management Ltd / 2. Taurus Limited (Incorporated Isle of Man) / 3. Howe Consultancy Limited (Incorporated Isle of Man) / 4. Griffith Anderson Limited / 5. Integra Resourcing Ltd (Incorporated Malta) / 6. Jeceris Limited / 7. Ombros Solutions Limited
• Address: 1. Charteris Management Ltd of Manchester Business Park, 3000 Aviator Way, Manchester, M22 5TG. / 2. Taurus Limited of 3rd floor, Atlantic House, 4-8 Circular Road, Douglas, Isle of Man, IM1 1AG. / 3. Howe Consultancy Limited of 3rd floor, Atlantic House, 4-8 Circular Road, Douglas, Isle of Man, IM1 1AG. / 4. Griffith Anderson Limited of 7 Bell Yard, London, WC2A 2JR. / 5. Integra Resourcing Ltd of Block 12, Office M1, Suite 106, Tigne Place, Tigne Street, Sliema, SLM3173, Malta. / 6. Jeceris Limited of Solway House Business Centre, Parkhouse Road, Kingstown, Carlisle, CA6 4BY. / 7. Ombros Solutions Limited of 33 Colston Avenue, Bristol, BS1 4UA.
• Publication Date: 24 November 2022
• HMRC’s Scheme Description (summary): “The scheme users enter into an employment contract with Charteris Management Ltd (CML), providing their services to end clients through CML, sometimes via an agency. The scheme users may also sign a separate contract with a second party at the same time. See entries 2 to 7 of ‘Details of persons suspected of promoting the scheme, or having any other role in relation to making the scheme available for implementation’ for a list of second parties. CML will invoice the end client or agency for the work and, after deducting a fee, pay the scheme user a salary at, or just above the National Minimum Wage and then pay the remaining funds to the second party. This is disguised as an ‘introducer fee’, as CML claim the second party introduced the scheme user to CML. The second party, after deducting a fee, then makes a larger payment to the scheme user, which may be labelled as a ‘loan’, ‘option’, or something else. Tax and National Insurance contributions are not paid on the second payment to the user”.
• Any other information HMRC considers relevant to publish about these schemes: “CML claim the payment to the second party is an “introducer fee”. This is not the case and these payments can clearly be seen as the balance of the amount the user raises on the timesheet they send to CML, most of which is to be paid on to the user by the second party and the rest retained by the second party as a fee. Tax and National Insurance contributions have not been paid on this second payment to the user. The scheme is targeted predominantly at physiotherapists, radiographers, nurses and social workers”.

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