Tax avoidance schemes are a real threat to UK taxpayers who unwittingly use a scheme provider, believing it to be an employment intermediary, as could happen following a ban on PSCs by many hirers.
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HMRC must disrupt the activities of scheme providers using any means at the department's disposal.
The government should protect taxpayers from any risk of involvement in tax avoidance schemes, in order to avoid tax debts and a loss of rights to contributory benefits.
Re-instating the 5% allowance under the off payroll working rules would reduce the incentive for non-compliance with the new rules, and thereby reduce opportunities for the involvement of potentially dangerous organisations in the labour supply chain.