An Umbrella scheme's business model is reliant on its ability to pay generous travel expenses and make a profit from the provision of temporary workers but if they fail to follow correct procedures and rules for tax and employment law their entire business could be at risk.

For years these schemes have been sailing close to the wind as they use HMRC dispensations and apply them to all clients.

Maybe this year we will see the end of these schemes so that quality clients can choose quality Accountants.

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