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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>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>
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