Gateway Outsource Solutions Limited
- Promotor of Scheme: Gateway Outsource Solutions Ltd (registered in Malta) (‘GOS Malta’) / Gateway Outsource Solutions Ltd (registered in the UK) (‘GOS UK’)
- Address: Gateway Outsource Solutions Ltd (GOS Malta), Block 12 Office M1 Suite, 112 Tigne Place, Tigne Street, Sliema, SLM 3173, Malta / Gateway Outsource Solutions Limited (GOS UK), Mottram House, 43 Greek Street, Stockport SK3 8AX
- Publication Date: 18 August 2022
- Scheme Reference Number (SRN) and date it was allocated: 51143744, March 2022
- HMRC’s Scheme Description: “The scheme users enter into an employment agreement with GOS Malta. The users receive 2 salary payments, one paid at National Minimum Wage (NMW) rate and a second payment which GOS UK describe as a loan or advance, which is not taxed.”
Gateway Outsource Solutions Limited – more details
The HMRC website states the scheme operates as follows:
- The scheme users enter into an employment agreement with Global Outsource Solutions (GOS) Malta, an umbrella company registered in Malta.
- A UK company known as GOS UK provides onshore support to GOS Malta by facilitating engagements with end clients and recruitment agencies.
- The scheme users undertake work for the end client and submits timesheets either directly to GOS UK or indirectly through the user’s agency.
- GOS UK invoice the end client for the user’s work and receives payment from the end client.
- GOS Malta then makes 2 separate payments to the scheme users at the same time:
- a salary payment based on the NMW rate through the payroll
- the ‘advance’, or ‘loan’, which is not made through the payroll and not taxed
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