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<p>Revenue and Customs Digital Technology Services Limited (RCDTS) has never participated
in disguised remuneration tax avoidance schemes, for example by remunerating contractors
through loans or payments to trusts. Since RCDTS engages contractors via agencies
or via companies providing services, it is possible for contractors to use disguised
remuneration without the participation or knowledge of RCDTS.</p><p> </p><p>It is
not possible for HM Revenue and Customs (HMRC) to provide details of any employers,
promoters or schemes due to their statutory duty of confidentiality.</p><p> </p><p>Use
of disguised remuneration schemes continued after the enactment of the Finance Act
2017 because promoters continued to sell them, despite the clear view of HMRC that
these schemes do not work.</p><p> </p><p>Any RCDTS contractor identified in the course
of HM Revenue and Customs’ compliance work as using a disguised remuneration scheme
would be investigated in the same way as any other contractor. Where the use of disguised
remuneration is found to be current, the relevant engagement is terminated with immediate
effect.</p><p> </p><p>The Revenue and Customs Digital Services Ltd accounts ending
31 March 2018, 31 March 2019 and 31 March 2020 were audited by the NAO under Statute.</p>
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