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HMRC has issued Spotlight 37: Disguised remuneration: job board avoidance scheme. This features a scheme which attempts to avoid income tax and NICs by paying contractors in the form of redeemable loyalty points.

Under the scheme:

In the Spotlight HMRC state that:

An email address is provided for taxpayers who wish to get out of such schemes and who don’t already have a contact at HMRC.

Links

Our guides:

Anti-avoidance: HMRC's spotlights 

Disguised remuneration

HMRC's spotlight can be found here.


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