Research and analysis
Contractors and disguised remuneration
Research into contractors’ awareness, uptake and perceptions of potential tax avoidance schemes.
Documents
Details
HM Revenue and Customs (HMRC) commissioned IFF Research to conduct research into contractors and disguised remuneration tax avoidance schemes. The research looks at:
- contractors’ exposure to the promotion of disguised remuneration avoidance schemes
- their business arrangements
- where they look for tax advice
- why some reject or sign up to schemes
- contractors’ views on the impacts of some tax policies
The research consisted of 2 phases, with the first phase being a quantitative phone survey with contractors paid through both personal service companies and umbrella companies. This was followed up with qualitative interviews across both groups.
The views in this report are the authors’ own and do not necessarily reflect those of HMRC.
Published 29 September 2022