Marquee Limited

• Promoter of Scheme: Marquee Ltd (ML)
• Address: The Charter Building, Charter Place, Uxbridge UB8 1JG
• Publication Date: 20 April 2023
• Scheme Reference Number (SRN) and date it was allocated: 69751629, 2 November 2022
• HMRC’s Scheme Description (summary): “The arrangements involve users providing their services to end clients through Marquee Limited (ML). The users also sign an option grant agreement under which ML makes payments to users and users grant the right to ML, which if exercised, requires users to enter into an annuity agreement. The result is the remuneration for their services is artificially separated into a salary and payments made under the option grant agreement said to be in return for the option. No tax or National Insurance contributions are deducted in relation to the payments made under the option agreement.”

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