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<p>In accordance with departmental retention policy, and in preparation to ensure
compliance with the 2017 reforms to the off-payroll working rules, HMRC only hold
a complete central record of departmental engagements from 2016 to present.</p><p>
</p><p>With contingent staff there is always at least one agency between HMRC and
the individual contractor, although in practice this contract may be further sub-contracted,
so that there are multiple agencies between the department and the contractor themselves.</p><p>
</p><p>Umbrella companies are known to be used by off-payroll workers engaged via
an intermediary and records show this to be the case for 317 or 17% of total engagements
for which records are held.</p><p>HMRC would hold a contractual relationship with
either the recruitment agency or service provider rather than any umbrella company
and are not involved in the payment arrangements of individual contractors.</p>
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