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. »Ê¹ÚÌåÓýapp research looks at:

  • contractorsâ€� 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
  • contractorsâ€� views on the impacts of some tax policies

»Ê¹ÚÌåÓýapp 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.

»Ê¹ÚÌåÓýapp views in this report are the authorsâ€� own and do not necessarily reflect those of HMRC.

Updates to this page

Published 29 September 2022

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