This briefing from the Gangmasters & Labour Abuse Authority highlights the risks of using Mini Umbrella Companies in your supply chain and how to spot them.
This is a payment model that has been highlighted by HMRC and officially labeled as a tax-avoidance scheme.
It also highlights how use of these models may affect your GLAA licence if you work within those sectors.
You can view and download the briefing here – https://www.fairpayservices.co.uk/wp-content/uploads/2021/02/glaa-brief-67-mini-umbrella-company-fraud.pdf