Total Recruitment Services Ltd
- Promoter of Scheme: Total Recruitment Services Ltd (TRS) (Incorporated in Isle of Man) / Contractor Central Accounting Limited (CCAL)
- Address: Total Recruitment Services Ltd, C/o CKM Consultants Ltd, 1st Floor, Queen Victoria House, 41 – 43 Victoria Street, Douglas, Isle of Man, IM1 2LF / Contractor Central Accounting Ltd, The Axis Building Maingate, Team Valley Trading Estate, Gateshead, England, NE11 0NQ
- Publication Date: 11 May 2023
- Scheme Reference Number (SRN) and date it was allocated: 94398486, 10 November 2022
- HMRC’s Scheme Description (summary): “Scheme users sign a contract of employment and loan agreement with Total Recruitment Services Ltd (TRS). TRS then enters into a contract with Contractor Central Accounting Limited (CCAL), a UK umbrella company, for the provision of the scheme user’s services. CCAL 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 CCAL. Following the deduction of a fee, CCAL pay the remaining amount to TRS. TRS pays a National Minimum Wage salary to the scheme user and a payment, described as a loan and made pursuant to the loan agreement, which is made without deductions of Income Tax or National Insurance contributions.”
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