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Date: Fri, 30 Sep 2022 09:53:16 +0000
From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
Reply-To: no.reply@advice.hmrc.gov.uk
To: vince@showfile.com
Message-ID: <010b01838dd08450-f65176fc-4db0-4892-8b1e-531155de0dc2-000000@eu-west-2.amazonses.com>
Subject: =?UTF-8?Q?Umbrella_companies_and_common_ri?=
=?UTF-8?Q?sks_for_employers_=E2=80=93_live_webinar?=
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boundary="----=_Part_34424_763487835.1664531596466"
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Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: quoted-printable
View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3DCC03_1664530809145502561&signature=3D5E8D53110D427B=
D4159B55F26A6A0AC5=20
=20
=20
=20
Support from HMRC
=20
=20
=20
=20
Dear customer,
Engaging workers through agencies and umbrella companies can present a numb=
er of risks for employers.
Tax fraud, incorrect payment of the minimum wage and reputational damage ar=
e just some of the ways things can go wrong.
Umbrella companies and common risks for employers =E2=80=93 a joint webinar=
from HMRC, GLAA and EAS
HMRC are offering a live webinar where they will be joined by colleagues fr=
om the Gangmasters and Labour Abuse Authority (GLAA) and the Employment Age=
ncy Standards (EAS) inspectorate =E2=80=93 talking through some of the more=
common issues concerning umbrella companies and how to avoid them. =20
https://register.gotowebinar.com/register/7556126906357459215 =20
Yours faithfully
Gary Henderson
National Minimum Wage team=20
=20
=20
=20
=20
https://www.gov.uk/govehttps://twitter.com/hmrcgovukrnment/collections/tax-=
agents-toolkits=20
https://www.gov.uk/govehttps://twitter.com/hmrcgovukrnment/collections/tax-=
agents-toolkits=20
https://www.gov.uk/=20
https://www.gov.uk/=20
https://www.youtube.com/user/HMRCgovuk=20
https://www.youtube.com/user/HMRCgovuk=20
https://community.hmrc.gov.uk/=20
https://community.hmrc.gov.uk/=20
=20
=20
Stay safe online
For more information, please search 'avoid and report internet scams and ph=
ishing' on GOV=E2=80=8B.UK.
HMRC=E2=80=99s help and support email service
To make changes to your topic subscriptions or to unsubscribe please go to =
https://subscriptions.hmrc.gov.uk/ .
Please note, by unsubscribing from this service you may continue to receive=
emails from other HMRC services.
https://www.gov.uk/government/collections/hmrc-webinars-email-alerts-and-vi=
deos?utm_source=3Dreferrer&utm_campaign=3Dcard-transaction-programme&utm_me=
dium=3D1-to-many-letter&utm_content=3Deducational =20
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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
align=3D"center" cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: justify; line-height: 20px; padding-bo=
ttom: 3px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0);">Dear customer,</span=
>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 5px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">En=
gaging workers through agencies and umbrella companies can present a number=
of risks for employers.</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 5px;">
<span style=3D"color: #000000; font-size: 15px;">Tax fraud, incorrect paym=
ent of the minimum wage and reputational damage are just some of the ways t=
hings can go wrong.</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 5px;">
<strong><span style=3D"color: #000000; font-size: 15px;">Umbrella companie=
s and common risks for employers =E2=80=93 a joint webinar from HMRC, GLAA =
and EAS<br></span></strong>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
<span style=3D"color: #000000; font-size: 15px;">HMRC are offering a live =
webinar where they will be joined by colleagues from the Gangmasters and La=
bour Abuse Authority (GLAA) and the Employment Agency Standards (EAS) inspe=
ctorate =E2=80=93 talking through some of the more common issues concerning=
umbrella companies and how to avoid them. =C2=A0</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 0px;">
<span style=3D"color: #000000; font-size: 15px;"><a href=3D"https://hmrc.i=
micampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D1=
6645269080570&tid=3DCC03_1664530809145502561&signature=3D5E8D53110D427BD415=
9B55F26A6A0AC5" style=3D"color: #000000; text-decoration: none;"><span styl=
e=3D"text-decoration: underline; color: rgb(0, 0, 204);"><strong>Register h=
ere</strong></span></a>=C2=A0</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 5px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
urs faithfully</span>
</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td align=3D"left">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"28%">
<tbody>
<tr>
<td class=3D"st-hide">
<img src=3D"https://content.imicampaign.eu/assets/image/1627305385194/gary-=
henderson_original_16335185700574.jpg" alt=3D"" border=3D"0" width=3D"157.9=
" height=3D"90" style=3D"display: block; border: none; text-decoration: non=
e; width: 100%; max-width: 100%;" class=3D"st-hide imgmobalign" id=3D"cltwz=
9ykv9w">
</td>
</tr>
</tbody>
</table>
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<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<img width=3D"100%" height=3D"321" border=3D"0" class=3D"set_images imgmoba=
lign" style=3D"display:block; border:none; text-decoration:none;" src=3D"ht=
tps://content.imicampaign.eu/assets/image/1627305385194/gary-henderson_orig=
inal_16335185700574.jpg" alt=3D"">
</div>
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</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 3px; padding-top: 3px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Ga=
ry Henderson<br>National Minimum Wage team=C2=A0</span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
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0" border=3D"0">
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<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 20px; font-size: 20px !important;m=
so-line-height-rule:exactly;" height=3D"20">
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
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<td id=3D"flexiblock">
<table style=3D"width: 600px; max-width: 600px !important; background-color=
: rgb(216, 216, 217);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate;border-spacing:0=
px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
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</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
" style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 10px; colo=
r: rgb(198, 198, 198); min-height: auto; line-height: 30px; background-colo=
r: rgb(216, 216, 217);">
<table style=3D"text-align:center;" width=3D"430" class=3D"social_block_res=
tb_social" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"=
0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16645269080568&tid=3DCC03_1664530809145502561&signa=
ture=3D5E8D53110D427BD4159B55F26A6A0AC5"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1629879711781/hmrc-twitter_original_16305833780901.=
png" style=3D"display:block; border:none; text-decoration:none;" width=3D"7=
0" height=3D"50" alt=3D"Twitter" border=3D"0" id=3D"uqycnu20jrs" class=3D"s=
t-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->
<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16645269080568&tid=3DCC03_1664530809145502561&signa=
ture=3D5E8D53110D427BD4159B55F26A6A0AC5"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1629879711781/hmrc-twitte=
r_original_16305833780901.png" alt=3D"Twitter"></a>
</div>
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</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16645269080564&tid=3DCC03_1664530809145502561&signa=
ture=3D5E8D53110D427BD4159B55F26A6A0AC5"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1629879711781/icon-govuk_original_16305834660904.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"70"=
height=3D"50" alt=3D"Instagram" border=3D"0" id=3D"o8kk3tnohmq" class=3D"s=
t-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->
<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16645269080564&tid=3DCC03_1664530809145502561&signa=
ture=3D5E8D53110D427BD4159B55F26A6A0AC5"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1629879711781/icon-govuk_=
original_16305834660904.png" alt=3D"Instagram"></a>
</div>
<!--<![endif]-->
</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16645269080571&tid=3DCC03_1664530809145502561&signa=
ture=3D5E8D53110D427BD4159B55F26A6A0AC5"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1629879711781/icon-youtube_original_16305837841089.=
png" style=3D"display:block; border:none; text-decoration:none;" width=3D"7=
0" height=3D"50" alt=3D"Youtube" border=3D"0" id=3D"8ej4og1ddhu" class=3D"s=
t-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->
<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16645269080571&tid=3DCC03_1664530809145502561&signa=
ture=3D5E8D53110D427BD4159B55F26A6A0AC5"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1629879711781/icon-youtub=
e_original_16305837841089.png" alt=3D"Youtube"></a>
</div>
<!--<![endif]-->
</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16645269080565&tid=3DCC03_1664530809145502561&signa=
ture=3D5E8D53110D427BD4159B55F26A6A0AC5"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1629879711781/hmrcforum_original_16305833531085.png=
" style=3D"display:block; border:none; text-decoration:none;" width=3D"70" =
height=3D"50" alt=3D"Facebook" border=3D"0" id=3D"5rbj71ixciu" class=3D"st-=
hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->
<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16645269080565&tid=3DCC03_1664530809145502561&signa=
ture=3D5E8D53110D427BD4159B55F26A6A0AC5"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1629879711781/hmrcforum_o=
riginal_16305833531085.png" alt=3D"Facebook"></a>
</div>
<!--<![endif]-->
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 10px; font-size: 10px !important;m=
so-line-height-rule:exactly;" height=3D"10">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->
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</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->
<!-- 1 Column Flexi starts -->
<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; max-width: 600px !important; background-color=
: rgb(0, 123, 133);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0" b=
order=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-top=
: 5px; padding-bottom: 10px;">
<span style=3D"font-size: 14px;"><strong><span style=3D"color: rgb(255, 25=
5, 255);">Stay safe online</span></strong></span><br><span style=3D"color: =
rgb(255, 255, 255);">For more information, please search 'avoid and report =
internet scams and phishing' on GOV=E2=80=8B.UK.</span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-bot=
tom: 10px;">
<strong><span style=3D"color: rgb(255, 255, 255); font-size: 14px;">HMRC=
=E2=80=99s help and support email service</span></strong><br><span style=3D=
"color: rgb(255, 255, 255);">To make changes to your topic subscriptions or=
to unsubscribe please go to <a href=3D"https://hmrc.imicampaign.uk/externa=
laccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D16645269080572&tid=3DC=
C03_1664530809145502561&signature=3D5E8D53110D427BD4159B55F26A6A0AC5" style=
=3D"color: #ffffff; text-decoration: none;"><strong><span style=3D"text-dec=
oration: underline;">our email portal=EF=BB=BF</span></strong></a>.</span><=
br><span style=3D"color: rgb(255, 255, 255);">Please note, by unsubscribing=
from this service you may continue to receive emails from other HMRC servi=
ces.</span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-bot=
tom: 5px;">
<span style=3D"font-size: 12px;"><strong><span style=3D"color: rgb(255, 25=
5, 255);"><a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURL=
Srv?campaignkw=3Dnotrack&linkid=3D16645269080566&tid=3DCC03_166453080914550=
2561&signature=3D5E8D53110D427BD4159B55F26A6A0AC5" style=3D"color: #ffffff;=
text-decoration: none;"><span style=3D"text-decoration: underline;">HMRC P=
rivacy Notice</span></a> =C2=A0| =C2=A0<a href=3D"https://hmrc.imicampaign.=
uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D166452690805=
69&tid=3DCC03_1664530809145502561&signature=3D5E8D53110D427BD4159B55F26A6A0=
AC5" style=3D"color: #ffffff; text-decoration: none;"><span style=3D"text-d=
ecoration: underline;">Contact HMRC</span></a> =C2=A0| =C2=A0<a href=3D"htt=
ps://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack=
&linkid=3D16645269080567&tid=3DCC03_1664530809145502561&signature=3D5E8D531=
10D427BD4159B55F26A6A0AC5" style=3D"color: #ffffff; text-decoration: none;"=
><span style=3D"text-decoration: underline;">Further support</span></a>=C2=
=A0</span></strong></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
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