Research and analysis

Understanding tax avoidance arrangements used by contractors

This research explored the experiences of contractors in the avoidance market.

• From: HM Revenue & Customs
• Published: 23 April 2020

Documents

Understanding tax avoidance arrangements used by contractors

Ref: HMRC Research Report 583

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Details

This research aimed to enhance HMRC’s understanding of how contractors view contractor avoidance schemes, their motivations for entering these schemes and how these schemes are promoted and marketed.

Ten in-depth interviews were conducted with employment agencies and 30 interviews were conducted with contractors. The contractors interviewed had an open or closed enquiry with HMRC about the use of a marketed tax avoidance scheme targeted towards contractors.

Fieldwork took place between March and May 2018.

Published 23 April 2020