First Step Consulting Limited
- Promoter of Scheme: First Step Consulting Limited (Incorporated in Isle of Man) (‘First Step (IOM)’) / Simply Umbrella Services Limited (‘Simply (UK)’)
- Address: First Step Consulting Limited, C/O CKM Consultants Ltd, 1st Floor Queen Victoria House, 41-43 Victoria Street, Douglas, Isle of Man, IM1 2LF / Simply Umbrella Services Limited, C/O Begbies Traynor (Central) LLP, Suite 9 River Court, 5 West Victoria Dock Road, Dundee, DD1 3JT
- Publication Date: 11 May 2023
- Scheme Reference Number (SRN) and date it was allocated: 90926253, 27 October 2022
- HMRC’s Scheme Description (summary): “Scheme users sign a contract of employment and loan agreement with First Step (IOM). First Step (IOM) then enters into a contract with Simply (UK), a UK umbrella company for the provision of the scheme user’s services. Simply (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 Simply (UK). Following the deduction of a fee, Simply (UK) pay the remaining amount to First Step (IOM). First Step (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.”
Return to the full list of tax avoidance schemes named and shamed by HMRC
Please click here to go back to the full list of tax avoidance schemes named and shamed by HMRC.
