Resource Hubco Limited
- Promotor of Scheme: Resource Hubco Limited (RHL) / Cornelia Van-Der-Sluis (Director of RHL)
- Address: 3 Piccadilly Place, Manchester, M1 3BN
- Publication Date: 28 June 2023
- HMRC’s Scheme Description (summary): “The scheme user enters an employment contract with RHL who make composite payments to the scheme users for services provided by the user. The first element is a National Minimum Wage/living wage salary that is subjected to tax and National Insurance contributions, and a secondary element described as an “advance drawn down” which is not”.
- Any other information HMRC considers relevant to publish about these schemes: “HMRC’s view is that these payments are actually no different to normal income, and tax and National Insurance contributions are payable. HMRC have previously published information about the tax avoidance arrangements used by some umbrella companies (Spotlight 60). HMRC are aware that some Umbrella Companies operate more than one scheme, e.g. a standard compliant scheme and a non-compliant scheme. HMRC advise employees of RHL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income”.
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