U R Group Limited
- Promotor of Scheme: U R Group Limited (URGL)
- Address: Greg’s Building, Booth Street, Manchester M2 4DU (former addresses: 12 Nicholas Street, Room 10, Chester CH1 2NX; 20 Nicholas Street, Room 7, Chester CH1 2NX; 20 The Cestria Building, George Street, Chester CH1 3ER)
- Publication Date: 4 August 2022
- Scheme Reference Number (SRN) and date it was allocated: 23812126, 28 January 2022
- HMRC’s Scheme Description: “Users of the scheme would receive their gross contract value in 2 separate payments . The first element was a salary paid via URGL. This was generally paid at National Minimum Wage (NMW), between £60 and £70 per day. The second payment was in the form of a loan. It did not go through PAYE and this payment was not taxed.”
U R Group Limited – more details
The HMRC website states the scheme operates as follows:
- Scheme Users sign an employment contract and a Revolving Line of Credit Agreement, similar to a Loan Agreement.
- URGL invoiced the employment agency or end users for the work carried out by the scheme users.
- URGL deducted its fee from the gross amount.
- URGL made one payment to the user equalling NMW. URGL operated PAYE on that payment under the PAYE reference 120/MB82600.
- URGL made a second payment to the user on the same day for the remaining balance as a loan that was not taxed. This was under a Revolving Line of Credit Agreement.
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