All posts by Alan Payne

General Data Protection Regulation (GDPR)

What is GDPR?


GDPR is an acronym for the General Data Protection Regulation and is the framework which is replacing the Data Protection Act 1998, from 25th May 2018.

The intention of GDPR is to align data protection laws across the EU and will update the current regulations in the ever-changing working environment. The GDPR sets out the requirements for how organisations will need to handle and protect personal data, and will be covered by a new Data Protection Bill.


The Regulation will apply to any company processing the personal data of individuals in relation to offering goods and services. The GDPR will continue to apply to UK businesses, regardless of Brexit as the UK will continue to remain a part of the EU until at least 2019, regardless of Brexit negotiations. It is also likely that any replacement legislation post-Brexit, will be largely similar if not the same as GDPR.


Are there fines or penalties for non compliance?

Significant penalties can be imposed on employers who breach the GDPR, including fines of up to £17 million or 4% of the businesses annual turnover, whichever is greater. This is far higher than the maximum £500,000 currently at the Information Commissioners Office's (ICO) disposal.

The level of fine will depend upon the type of breach and any mitigating factors, but they are designed to strongly penalise any employers who show a disregard for the GDPR.


Who enforces GDPR in the UK?

The Information Commissioners Office.


How has this impacted our clients?

Our clients continue to pro actively maintain their compliant business models, and ensure they are striving for long term success and sustainability. In response to the level of work needed to update their current practices and policies as they will apply to the new rules and requirements, our clients have been preparing for the anticipated changes for some time.


ESCG have the highest confidence in their clients’ abilities to meet the new responsibilities under the terms of GDPR. During the last few months, our clients have been carrying out full GDPR compliance reviews, analyses and risk-assessments. All data processing documentation that they hold will be relevant to the new Regulation, when it comes into effect.


They are taking three key steps to achieve this:


  1. Documenting all current processes and data flows, and analysing any potential areas of weakness or vulnerability of all information that they hold. This enables them to identify areas of improvement in advance of the GDPR deadline.

  2. Carrying out detailed internal audits. This is extremely helpful in identifying their overall level of compliance ahead of the introduction of the Regulation.

  3. Conducting risk assessments to identify where any additional security measures may need to be implemented within their software range.

  4. Updating their policy and processes to meet key GDPR compliance requirements prior to the Regulation’s introduction.


What should you be doing as a recruiter?

If your agency's policies and practices comply with the current Data Protection Act requirements, you are on track to complying with GDPR.


The IOC has developed a 12 step guide to assist you, which can be found here:


Engaging with one of our clients could assist you in your preparations, and offer support to you and your temporary workers. Please contact ESCG if you require specific information related to preparing for the GDPR.

The Criminal Finances Act – Are you ready?

Brief introduction
From the 30th of September 2017, the Criminal Finances Act 2017 will make companies criminally liable if they fail to prevent tax evasion by a member of staff, or a contractor, even if the senior management of their business was not wholly involved nor aware of what was going on.  These new set of rules are targeting the deliberate and dishonest behaviour and will hold corporate bodies liable where it can show facilitation of tax evasion.

For you, the Recruitment Agency, this also extends to your consultants that recommend to such schemes that facilitate tax evasion.

How would you be liable?
For a company to be liable, 3 stages must be established;

1.  Criminal tax evasion by a individual or firm under existing law
For example, a contractor uses a scheme, where part of their income is treated as a disguised loan.  HMRC have published spotlights on it's website which includes non-compliant schemes such as loans, annuities, job boards etc.  You can find more information on this here:

 2.  Criminal facilitation of the offence by a representative of the firm
For example, the recruitment consultant who recommends the "take home pay of 85%" (or similar) scheme to the contractor.  A referral fee paid to the consultant would provide a clear motive for dishonesty.

3.  Corporate failure to prevent it's representative from committing the criminal act outlined at stage 2
For example, the agency that employs the recruitment consultant who fails to prevent the tax evasion.

What is the defence from criminal liability?
Recruitment agencies will be expected to prove that they have rigorous procedures in place to prevent the facilitation of tax evasion, or that it was not reasonable under the circumstances, to expect it to put such prevention procedures in place.  It will be necessary to carry out checks on your supply chain to monitor referrals made to third parties by your consultants.

What are the Penalties?
  •      Unlimited financial penalties
  •      Ancillary orders such as confiscation order or serious crime preventions orders.
Obtaining a criminal conviction could have serious consequences not limited to just reputational and financial.

What can you do now?
  • Risk assessment -- which suppliers are your consultants referring to?  Are these exposing you to risk of tax evasion?
  • Review your PSL and your supply chain - ask whether they would be happy to sign a disclaimer, and / or provide information that shows that they are not facilitators of tax evasion.
  • Recruiters must show that they have reasonable preventative measures in place which stop their contractors joining these schemes
  • Train your consultants on compliant options - we would be happy to provide assistance with this
  • Update your internal policy and consultant hand book

 Also look out for...
Undisclosed payments -  Payment made directly to consultants for referrals may show motive as well as awareness of the scheme.
Acknowledgement that the contractor is receiving a higher financial net benefit - those schemes that promise a "Too good to be true" take home pay, probably are.

Does this measure cover tax avoidance?
• The new laws target deliberate and dishonest behaviour at the taxpayer level.
• They do not create any new offences at the individual level - if activity would currently be considered tax evasion under the existing law then it will continue to be so.
• Likewise, if activity would not currently be considered tax evasion, then the new law does not make it tax evasion.

Remember that this becomes enforceable from the 30th of September 2017, if you are at risk, you need to act now.

 ESCG welcomes this piece of legislation and hopes that it stamps out the non compliant businesses that exist in the current market.  We continually ensure that the solutions we promote are complying, and are happy to discuss any concerns that you may already have so please feel free to give us a call:  0207 808 6405

Have you been approached by direct tax avoidance schemes and are they worth the commercial risk?

Legislation over the last 24 months has changed to tighten up on any tax-avoidance loopholes to varying degrees. This is evident in areas relating to Supervision, Direction and Control (SDC), VAT Flat Rate Scheme for limited cost and service companies, employment allowance for 1-man Limited Companies, public sector IR35 measures, and companies issuing ‘loans’ that are never repaid.

It is therefore not surprising to see a host of new (and arguably creative) offerings surface, promising high returns that are seemingly unlikely if not impossible to achieve without being contrived.

If it sounds too good to be true, it probably is. We want to make you aware of such schemes and the risks involved in engaging providers of such schemes so that you are better placed to make more informed decisions.

Employee Benefit Trust (EBT)

This is classed as "disguised remuneration" and occurs where an employer pays a contribution onto a third party (EBT) instead of paying the employee directly.

The EBT then provides the funds to the employee in the form of loan. These loans are generally interest free, and are signed under terms that meant that they would not be repaid in the employee's lifetime.

Alternatives to a loan could be that the funds would be invested by the third party, to be provided to the employee at a later stage. Both are intended to avoid payment of Income tax and National Insurance.

The disguised remuneration legislation was introduced in the Finance Act 2011. Since then, there have been several incarnations of the above including Employer

Financed Retirement Benefit Schemes (EFRBS) which claims that workers are not solely employees.

HMRC is tackling those that have not taken the settlement opportunity by investigating tax returns and seeking full settlement of tax due, plus interest and penalties where appropriate.

Details can be found here and here.

Employment Allowance (EA)

The Employment Allowance (EA) entitles employers to save up to £3,000 in employer's National Insurance per year and is designed to help alleviate the costs incurred on payroll and administration for small businesses. This was never intended for Personal Service Companies and as such the law was refined to exclude companies with only 1 owner/employee.

Since then, certain schemes are being marketed that exploit this by ‘combining’ 2 or more limited company contractors to operate via a single limited company. This tactic has also been used by umbrella company providers.

This pitch has even been extended to the recruitment agency themselves, whereby the agency opens up multiple sub-agencies, each employing 2 or 3 recruitment consultants.

HMRC has strongly advised against this, with the risk of liability for underpaid NI, in addition to litigation costs, at stake. You can view the HMRC guidance here.


A case in point: two years ago a company providing such a scheme was brought to light in a BBC recorded meeting, which you can listen to here.

This type of arrangement is unlikely to be branded an ‘umbrella company’, but could be called a PAYE solution, or indeed an entirely new name.


An annuity is a type of investment where a person pays a lump sum, usually to a pension company, in return for guaranteed income. Private annuities, such as those used in this scheme are very rare.

The premise of this scheme is that an employee is paid a salary (kept to a minimum to attract little or no tax) and the second part as a non-taxable capital payment for a deferred annuity.

HMRC have been clear when stating that schemes involving annuities are within the scope of the proposed new loan charge, which will apply to all outstanding disguised remuneration loans on 5th April 2019. They have also stated that they will investigate all tax affairs, and that unless the capital sum for the deferred annuity is paid back in full by April 2019, or settled with HMRC, the new loan charge will apply to the outstanding sum.

More on the Loan Charge here.

Job Boards

This could be marketed as an umbrella company, whereby the employee, as the annuity example above, is paid in two parts. The first part is a salary (kept to a minimum to attract little or no tax) and the second part is used to advertise the contractor’s services via a job board. They receive loyalty points for retaining their details on the job board, which can be cashed in by the employees shortly thereafter with no deductions for tax or NI. The employee usually would pay a large margin for using this scheme.

HMRC is, again, very clear when they state receiving and redeeming loyalty points is taxable income, which forms part of the contractor’s employment income.

Both the contractor and any businesses involved in this type of scheme may be found liable for all unpaid taxes. You can find more information on this here.

As with anything, should you wish to discuss the above, or any new offerings / solutions offered to you, we encourage you to get in touch with your Account Manager. We deliver honest opinions, evidenced by legislation and legal advice; and promote sustainable solutions that benefit all parties.

Off-Payroll Working in the Public Sector

In the Autumn Statement of 2016 the government confirmed that it would introduce new measures into the intermediaries’ legislation (IR35) with effect from April 2017.

The most significant measure being a shift of responsibility for determining the status of an engagement, assignment or contract in the public sector from the worker to the client, where a Personal Service Company (PSC) is involved. Under the new measures, the public authority (end-client) will be responsible for determining the status of a contract and whether the new off-payroll legislation should apply.

Where it is determined that the new IR35 rules apply, the “fee-payer” (public authority, agency, or third party) that makes payment to a PSC becomes responsible for deducting and paying associated employment taxes and National Insurance contributions.

This could have significant impact on contractors using a PSC to provide services to a public sector organisation (such as an NHS Trust, government bodies), either directly or through an intermediary (such as a recruitment agency).

The new rules only apply to public sector assignments, so private sector assignments are unaffected and only the existing IR35 rules apply.

What is changing?

  • The Director of a PSC will no longer be responsible for deciding whether an engagement is inside or outside IR35 when the end client is a public body;
  • HMRC is developing a new online tool to determine the status of engagements which is set to replace the current employment status indicator tool;
  • If there is an intermediary who pays the PSC, the public body must inform them of their IR35 assessment;
  • If the engagement is assessed to be outside IR35 then the director can continue to operate as normal and decide how best to structure his PSC’s finances;
  • If the engagement is assessed to be inside IR35 (“deemed employment”) then the party paying the PSC must deduct PAYE and employees NIC from the invoice value, net of VAT, and pay this together with employers’ NIC to HMRC
  • The PSC receives the net invoiced amount from the fee-payer; and
  • The Director, in his personal capacity, will receive credits against the tax that has already been deducted.

How will it affect contracting to the public sector?

HMRC will provide a more practical tool that public bodies can use to aid them in their decision making. We expect this tool to be similar to HMRC’s previous guidance on employment status.

If this is the case then most contractors will be considered by the public sector organisation to be caught by IR35, and therefore National Insurance and PAYE on the invoice value must be deducted from the PSC. The contractor effectively receives a significantly reduced net payment, equivalent to that of a PAYE employee, but is not entitled to any employment or statutory rights from the fee-payer. Furthermore, that contractor will continue to bear the cost and administrative responsibilities of operating their own limited company.

How will this affect recruitment agencies operating within the public sector?

Such agencies should anticipate an increase in administration efforts as a result of the additional calculations, deductions, payments and reporting requirements of all “deemed employment” payments. This will result in a shift of agency resources from their core activity of placing workers to a non-core activity of payroll.

Agencies should also prepare for a direct increase in costs as Employers NI and Apprenticeship Levy will also now be due on such payments. How agencies choose to finance such costs should be carefully considered. One option to avoid such costs is discussed below.

What solutions can we offer?

In cases where contractors only operate within the public sector, ESCG can offer a solution suited to both workers and clients – partner with a well-established Umbrella company. More information on what it means to be a well-established Umbrella company is outlined in a previous article: Sustainable Decision Making.

While an Umbrella company may not provide contractors with the same level of take home pay they are used to, it will provide full employee and statutory rights as well as an employee benefit scheme, helping them to save up to £1000 per year.

Some additional benefits for both the contractor and agencies also include:

  • More cost effective than an Accountants Service
  • Little or no administration when compared to a Limited Company
  • Employers Liability, Public Liability and Professional Indemnity insurance is included at no additional cost
  • Consistency of pay, with no third parties making deductions to invoices
  • Reduced end-client assistance as no IR35 assessment required
  • Agencies only need to make one single payment for all contractors, as opposed to individual payments for each limited company
  • Simplified RTI
  • No joining or leaving fees
  • Same day registration meaning no delays in payment

If you or your business is to be affected by the new changes, take the time to digest the above information and give us a call to discuss the best solutions appropriate to you.



HMRC guidance on the new measure can be found here :

Sustainable Decision Making

2016 was an eventful year all-round, specifically for the UK and the UK temporary work sector. Despite the challenges faced, ESCG and its clients have risen above 2016 and are set to move well beyond 2017. We are taking this opportunity to highlight the milestones achieved thus far and demonstrate how the strategies our Umbrella Company clients put into effect have proved, not only fruitful in the short-term, but sustainable in the long-term as well.

Independent Legal Advice
Whenever there is an upcoming legislative change, our clients’ first call to action is seeking independent advice from trusted legal experts within the industry. While there are several associations and organisations that provide ‘blanket’ advice to their members, our clients prefer to obtain specific advice tailored to their specific business model from their own trusted authorities on all matters, despite the additional cost.

Consistency and Continuity
Over the last 10 years, our Employment Business clients (often referred to as Umbrella Companies) have engaged the same legal advisors on all related matters. As such, the advisors have developed an in-depth knowledge and understanding of our clients’ businesses, processes and policies. This, coupled with their tax and employment law expertise, results in objective and practical assessment with no conflict of interest. Our clients are therefore able to expedite the design and implementation of any new changes required efficiently and effectively.

Embrace Change, Stay True
This evolution of one’s business, in line with the ever-changing business environment, can be successfully realised by embracing change and holding true to one’s core values and principles. Having established clear business goals supported by a robust business model is a key factor. Simply ebbing and flowing with the general business tides by making short-term adjustments and workarounds to keep afloat is not a sustainable strategy.

Not all Umbrellas are Equal
Umbrella companies have had more than their fair share of challenges over the last decade, yet our clients have not changed their underlying business model since inception. Their goals are always clear: leverage their bespoke systems to deliver exceptional service to temporary workers and agency partners, supporting them with all their needs in a fully compliant manner. In a nutshell this means taking on all employer responsibilities when engaging temporary workers and providing suitable workers to agencies to place on assignment; followed by invoicing appropriately for services performed and taking a margin on such invoiced work. Our clients have always been fully transparent about this. As new rules and regulations appear, some Umbrellas have made drastic changes to prices, some adopting completely new business models to capitalise on the current form of the law with little attention given to the substance.  Ours, have not.

Example 1 – Outsourced Payroll
Some providers openly charge a ‘fixed fee’ per timesheet or per week, a concept that was never adopted by our clients as it is unclear to whom this fee is being charged. Justifying charges such as ‘fee per unit’ is also challenging as it is akin to the pricing method of an outsourced payroll provider, which is not congruent with the values of an employment business. This incongruence materialises in different forms ranging from poor customer service to subtle acts of non-compliance as the focus is on processing payments instead of providing services.

Example 2 – Salary Sacrifice
Similarly, operating a salary sacrifice scheme was never a considered option due to its inherent contrived nature, and unsurprisingly, the government has legislated that from April 2017 employers operating such schemes will no longer be able to offer any tax or National Insurance advantages, apart from a few exceptions.

Example 3 – Deemed Employer & Flat Rate Vat
Arguably, the most significant deviation away from the spirit of the law (and from the Umbrella model in general) was the introduction of schemes that require temporary workers to establish and manage their own Limited Company solely to circumvent the new SDC legislation. Furthermore, providers of such schemes were not always disclosing the fact that they were exploiting the Flat Rate Vat rules for their own gain (gains which could have been realised for the worker instead).

Offering such a model was frowned upon by our clients as doing so would compromise their integrity by encouraging workers whose circumstances were not necessarily suitable for operating a limited company, to now do so purely to skirt a particular piece of legislation. The government, only a year later, has already introduced a new 16.5% VAT rate from April 2017 for businesses with limited costs, such as labour-only businesses, thus effectively shutting down those schemes and bringing the integrity of those providing such schemes to question.

Collaborate, Educate, Support
Such legislative changes as above are welcomed by our clients as their business models were designed to stand the tests of time. More importantly, their approach to decision making has always been collaborative and supportive; adopted to ensure that any actions pursued will result in the best interests of all parties concerned. This approach is essential, because no degree of integrity or moral high-ground is of value if what you are providing cannot be effectively used by those receiving it. Input and feedback from all parties, specifically recruitment agencies and business partners, is therefore critical to our clients’ success. Only after understanding the parameters and constraints that agencies are bound by, are our Umbrella Company clients able to develop solutions that overcome such hurdles.

A Team Effort – Upcoming IR35 Changes
The recent change to the IR35 legislation affecting public sector bodies brings to light a fitting example of such collaboration and support. A few of our clients’ agency partners, well ahead of the game, proactively sought guidance from our clients on how best to proceed with this change as a large proportion of their candidates using limited companies are to be affected. Our clients confirmed the exact changes and the impact to all parties before they together drafted a plan of action, communicating the changes and the impacts to the contractors, and outlining the specific reasons why the contractors are being encouraged to engage with our Umbrella Company clients from April 2017.

Our Umbrella Company clients then committed resources to ensuring that any queries raised by the affected workers were promptly resolved and that any additional information required to help  make an informed decision was provided. They subsequently rolled this plan out to all their other agency partners. The bottom line is that our clients were there to work with and support their agency partners to adequately address the needs of the affected contractors by designing and implementing specific processes.

Value Added Services
Another form of support is being able to offer value-added services over and above what the law dictates as a minimum. This often comes at the expense of the Umbrella Companies themselves but benefit all parties concerned. One such example is the introduction of an Employee Benefits Scheme that our Umbrella Company clients have made available to their employees which provide access to a plethora of online and in-store discounts, vouchers and cash-back rewards that effectively increase the take home pay of workers without a billing rate increase.

Tying It All Together
A final case in point that brings together all the points addressed here occurred in early 2016 when the new Supervision, Direction and Control changes were soon to become effective. There was much hype around this change, with many marking that point as the start of the demise of Umbrella companies as we knew them.

This was not the case for our Umbrella clients. Acting upon the advice received after discussions with their advisors, our Umbrella clients embraced this change without entertaining contrived alternatives. They collaborated with their agency partners to develop policies and processes that incorporated the changes in an efficient manner. This was accomplished with less than sufficient HMRC guidance in a period of much uncertainty and unknown.

Systems were then updated to facilitate SDC assessments and fully compliant expense claim reimbursements. The changes were rolled out and communicated in a timely manner resulting in a smooth transition with minimal disruption for both their agency partners and temporary workers. Further value was added with our clients’ Employee Benefits Scheme, competitions, promotions and improved systems and mobile app.

Beyond April 2017

It is safe to presume that the reason for many of the April 2017 changes is to reduce what the Government perceives as unfair advantages to certain types of workers within both the public and private sector. With the increase in the number of contrived business models and operations within the temporary work sector in the past year, this comes as no surprise. Most of these newer structures have been established outside the spirit of the law and HMRC has called these out.

ESCG and our clients have always maintained a sustainable, long-term approach to our strategic decisions and the positive results of such decisions are now being realised. While some of the proposed changes will heavily affect the industry, our clients look forward to the new tax year as their offerings and solutions are already in line with the changes.

Responding to the Autumn Statement 2016

In the Autumn Statement, the Government announced several changes it intends to bring into Law within the Finance Act 2017. ESCG specialises in solutions advice to businesses involved in the temporary work and contractor industry and has digested the proposed changes, assessed the potential impacts and are bringing these to your attention.

Given the nature of the changes, as will be outlined below, it is safe to presume that the reason for such changes is to reduce what the Government perceives as unfair advantages to certain types of workers within both the public and private sector. With the increase in the number of contrived business models and operations within the temporary work sector in the past year, this comes as no surprise. Most of these newer structures have been established outside the spirit of the law and HMRC has called these out.

ESCG and our clients have always maintained a sustainable, long-term approach to our strategic decisions and the positive results of such decisions are now being realised. While some of the proposed changes will heavily affect the industry and in particular, some of our clients’ competitors, our clients welcome the changes as their offerings and solutions will be minimally impacted.

Please note the following changes:


• The income tax threshold is to be raised from £11,000 to £11,500 from April 2017
• The National Living Wage will increase from £7.20 to £7.50 in April 2017. This increase will mean our clients’ Minimum Billing rates will also increase
• Employee and Employer National Insurance Thresholds will be equalized to £157 per week
• Class 2 NICS will be abolished from April 2018, simplifying National Insurance for the self-employed
• Corporation Tax will fall from 20% to 17% by 2020

Salary sacrifice and benefits in kind

Employers operating such schemes will no longer be able to offer any tax or National Insurance advantages, apart from a few exceptions. None of ESCG’s clients operate salary sacrifice schemes and the temporary workers they engage with will therefore remain unaffected by these changes. Feel free to contact us for more information if you have candidates engaged on such schemes.

Flat rate VAT schemes

The government will introduce a new 16.5% VAT rate from April 2017 for businesses with limited costs, such as labour-only businesses. Businesses using the scheme or planning on using the scheme, will need to complete a simple test to determine whether they should use the new 16.5% rate. This change intends to create a level playing field, while maintaining the accounting simplification for the small businesses that the scheme was designed for.

One of our clients, myPSC, who assists contractors with setting up and managing their own limited companies has begun working on system changes and will be contacting those affected contractors to discuss the best options post April 2017.

ESCG’s other clients, involved in the Umbrella sector, have welcomed the news as they believe that many contractors who are better suited to being employed by an Umbrella company have taken the responsibility of managing and directing their own limited companies for little or no benefit. In fact, over the last year there have been several companies who diversified their business structures in blatant attempts to circumvent and exploit VAT rules.

During this time, our Umbrella clients chose not to invest in exploiting such rules and are proud to announce that all their current offerings remain 100% compliant. Our clients’ will continue to strive to provide levels of service to their workers and clients that are of the highest calibre, and with a level playing field where there is no place for inefficiency, we are extremely confident in their people, systems and processes to take us through 2017.


Following a consultation, from April 2017 the government will reform the off-payroll working rules within the public sector by removing the responsibility of calculating and deducting the correct tax from contractors operating their own limited company and placing responsibility on the business which pays the limited company. The government believes public sector bodies have a duty to ensure that contractors who work for them are paying the correct amount of tax, and will provide a tool to help make assessments.

If the proposals become law, the potential implications for public sector contractors deemed to be within IR35 by the ‘paying business’ are:
• Cash flow reduction as tax and NIC will be withheld at source
• Decrease in take-home pay due to the removal of the 5% tax-free allowance
• Subjected to payments taxed as an employee but still bearing the costs required to manage and direct a company

ESCG’s client, myPSC, has confirmed that they will follow the proposed changes closely and provide further updates once decisions are made on how best to address the needs of workers and their clients.

Should you currently have public-sector contractors on your books, then these changes will have a significant impact on the returns and costs to both your candidates and your agency.

To mitigate these potential losses, we recommend the engagement of one of ESCG’s Umbrella clients to employ these workers. The benefits include:
• It is likely to be more cost effective that using the services of an Accountant • Contractors will have access to a broad range of savings through the Employment Business’s Employee Benefit Scheme
• Statutory employment rights
• Little or no administration when compared to Limited Company
• Insurance is included at no additional cost
• Consistency of pay, without 3rd parties making deductions to invoices
• No agency requirements to assess IR35 or to use the Off-Payroll Tool
• No associated deductions, administration and potential liability of such requirements
• Agencies only need make one single payment for their contractors, as opposed to individual payments to each limited company
• Simplified RTI

Switch of “Budget” and “Statement”

The government has promised to abolish the Autumn Statement and instead, budgets will now be in the Autumn from next year, along with a Spring Statement from 2018.

ESCG welcomes this change as it will allow more time for our client’s to better prepare for any legislative changes from a system and service perspective.

ESCG represents many clients who offer varied solutions depending on agency and contractor’s needs. Their bespoke systems and sustainable solutions that are standing the tests of time will ensure your business will successfully navigate through the new financial year.

For further advice or guidance, please contact a member of our team today.