If you have a concern about any of our Approved Providers please use the form to report this to us.

We confirm that we would never release the name of the person reporting the information to us or provide any evidence that could be used to identify the individual making the report.

We are likely to come back and ask you, in the first instance, to supply any supporting documentation that you have supporting the concern raised.

We are unable to take immediate action without supporting evidence to the claims made, or where all the information is provided anonomously.

We can confirm that none of our Approved Providers should be operating any of the following arrangements:

• Elective Deduction Model
  Where workers are 'self-employed' and elect to pay PAYE taxes. This arrangement is often used for low paid workers and whilst there are many variations common features would include a failure to pay holiday pay, ignoring NMW requirements, claiming of expenses that would otherwise be prevented.
  
  
• Umbrella Sub-Contracting to PSC’s
  Workers engaged through the umbrella are on an employment contract will PAYE applied to their earnings. We cannot approve any provider who uses the umbrella to  sub-contract to PSCs and operate as a ‘Fee Payer’ within the terms defined through the Off-Payroll Working Legislation.
• Pay Day by Pay Day
  Was common at one stage but now seems less so. In this arrangement expenses were offset for tax relief which often resulted in workers receiving less than NMW.
  
  
• Mini Umbrella
  Contrived arrangements to access the employers NI relief and, in some cases, VAT FRS.
  
  
• Arrangements with 'Loans'
  Seeking to avoid tax on income by categorising some of the income as a loan, annuity, shares, a capital advance involving mutual, joint or co-ownership, or a payment derived from a revolving line of credit facility, or some other non-taxable form. We still see these offered with false promises of compliance.
  
  
• Any arrangement that includes an element of pay from offshore
  This is an area that regularly has new arrangements emerging with false claims of compliance.
  
  
• Umbrella companies relying on the Nurses Agency VAT Concession
  HMRC has made it clear to Professional Passport that this concession is not available to umbrella providers.
  
  

You can also use this form to supply information on any service you have been offered by any provider.

Once again we will need as much supporting information as you can provide and we will try and assist you in understanding what the offer may be and potential risks.