Integra Resourcing Limited
- Promotor of Scheme: Integra Resourcing Ltd – registered in Malta (‘IRL’) / Target Umbrella Ltd – registered in the UK (‘TUL’)
- Address: Integra Resourcing Limited, Block 12 Office M1 Suite 106, Tigne Place, Tigne Street, Sliema, Malta, SLM 7173 / Target Umbrella Limited, 6 Margaret Street, Newry, Northern Ireland, BT34 1DF
- Publication Date: 23 February 2023
- Scheme Reference Number (SRN) and date it was allocated: 79326711, 12 August 2022
- HMRC’s Scheme Description (summary): “Users sign separate employment contracts with Integra Resourcing Ltd (IRL) and Target Umbrella Ltd (TUL). Users also sign an ‘Overarching Agreement’ with IRL to provide ‘loans’ to the user. TUL sign a contract for services with the agency or the end client to provide the services of the user. TUL then invoices the end client for the work undertaken by the user. TUL pay users a salary in line with the National Minimum Wage Act for time worked and pays the remaining amount to IRL. IRL then pays the user a second nominal salary, per payroll run, usually below £10, and a larger amount, described as a ‘loan’. The ‘loan’ amount is not taxed.”
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