1718CCG05 Understanding tax avoidance arrangements used by contractors

. HMRC is looking to deepen understanding of the contractor avoidance marketplace. For the purposes of this research a contractor is defined as a freelancer, or other individual who can sell their services by way of a contract. This research will help us better understand how contractors view tax avoidance and how the contracting industry is targeted by promoters of tax avoidance. The research will inform HMRC operational responses and contribute to HMRC's objective to 'bear down on avoidance, evasion and error'. Additional information: this contract was let as part of a further competition within the BEIS Research & Evaluation Framework