U R Group Limited - HMRC named tax avoidance scheme

U R Group Limited

  • Promotor of Scheme: U R Group Limited (URGL)
  • Address: Greg’s Building, Booth Street, Manchester M2 4DU (former addresses: 12 Nicholas Street, Room 10, Chester CH1 2NX; 20 Nicholas Street, Room 7, Chester CH1 2NX; 20 The Cestria Building, George Street, Chester CH1 3ER)
  • Publication Date: 4 August 2022
  • Scheme Reference Number (SRN) and date it was allocated: 23812126, 28 January 2022
  • HMRC’s Scheme Description: “Users of the scheme would receive their gross contract value in 2 separate payments . The first element was a salary paid via URGL. This was generally paid at National Minimum Wage (NMW), between £60 and £70 per day. The second payment was in the form of a loan. It did not go through PAYE and this payment was not taxed.”

U R Group Limited – more details

The HMRC website states the scheme operates as follows:

  1. Scheme Users sign an employment contract and a Revolving Line of Credit Agreement, similar to a Loan Agreement.
  2. URGL invoiced the employment agency or end users for the work carried out by the scheme users.
  3. URGL deducted its fee from the gross amount.
  4. URGL made one payment to the user equalling NMW. URGL operated PAYE on that payment under the PAYE reference 120/MB82600.
  5. URGL made a second payment to the user on the same day for the remaining balance as a loan that was not taxed. This was under a Revolving Line of Credit Agreement.

For more information, visit the following page on the government’s website: Current list of named tax avoidance schemes, promoters, enablers and suppliers.

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