Connections Limited
- Promoter of Scheme: Connections Limited (Incorporated in the Isle of Man) (‘Connections (IOM)’) / Bilberry Resourcing Ltd (‘Bilberry (UK)’) / 1st Choice Umbrella Ltd (‘1st Choice (UK)’)
- Address: Connections Limited, Unit 15E Tromode Estate, Carrs Lane, Douglas, Isle of Man, IM4 4RG / Bilberry Resourcing Ltd, Kingsgate, 62 High Street, Redhill, Surrey, RH1 1SG / 1st Choice Umbrella Ltd, Tamworth Enterprise Centre, Corporation Street, Tamworth, B79 7DN
- Publication Date: 11 May 2023
- Scheme Reference Number (SRN) and date it was allocated: 23645891, 14 June 2022
- HMRC’s Scheme Description (summary): “Connections (IOM) signs a Contract of Employment and Loan Agreement with the scheme users. Connections (IOM) enters into a contract with a UK Umbrella Company (either 1st Choice (UK) or Bilberry (UK)) for the provision of the scheme user’s services. The UK Umbrella Company then contracts the scheme user’s services to a UK intermediary/agency. The UK intermediary/agency then contracts the scheme users’ services to the end client. The end client pays the UK intermediary/agency for the scheme user’s services, who in turn pay the UK Umbrella Company. Following the deduction of a fee, the UK Umbrella Company pay the remaining amount to Connections (IOM). Connections (IOM) pays a salary to the scheme user at the applicable rate of the national minimum wage (or national living wage) and makes a separate payment described as a loan, which is made without deductions of income tax or National Insurance contributions.”
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