Collect Consulting Limited
- Promoter of Scheme: Collect Consulting Limited (Incorporated in Isle of Man) (‘Collect (IOM)’) / Select Umbrella Ltd (‘Select (UK)’)
- Address: Collect Consulting Limited, C/O CKM Consultants Ltd, 1st Floor, Queen Victoria House, 41-43 Victoria Street, Douglas, Isle of Man, IM1 2LF / Select Umbrella Ltd, C/O CG & CO, Greg’s Building, 1 Booth Street, Manchester, M2 4DU
- Publication Date: 11 May 2023
- Scheme Reference Number (SRN) and date it was allocated: 82494827, 27 October 2022
- HMRC’s Scheme Description (summary): “Scheme users sign a contract of employment and loan agreement with Collect (IOM). Collect (IOM) then enters into a contract with Select (UK), a UK umbrella company, for the provision of the scheme user’s services. Select (UK) then contracts the scheme user’s services to a UK intermediary/agency. The UK intermediary/agency then contracts the scheme user’s services to the end client. The end client pays the UK intermediary/agency for the scheme user’s services, who in turn pay Select (UK). Following the deduction of a fee, Select (UK) pay the remaining amount to Collect (IOM). Collect (IOM) pays a National Minimum Wage salary to the scheme user and a payment, described as a loan, pursuant to the loan agreement, which is made without deductions of Income Tax or National Insurance contributions.”
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