Last updated: 21 July 2026. This page reflects 1Medical’s internal Tax Evasion Policy (POL 04, approved 06/05/2026, reviewed annually).
1Medical is committed to conducting all business activities honestly, ethically, transparently, and in compliance with all applicable tax legislation in Ireland, the United Kingdom, and the European Union. 1Medical adopts a zero-tolerance approach to tax evasion and the facilitation of tax evasion in any form, and maintains effective systems, controls, and procedures to prevent the facilitation of tax evasion by employees, contractors, suppliers, intermediaries, or any person acting on our behalf.
Who this applies to
This policy applies to all employees, contractors, consultants, temporary workers, agency workers, suppliers, intermediaries, directors, and any person acting on behalf of 1Medical, across all operational activities including recruitment and placement services, payroll and finance activities, contractor and supplier engagement, cross-border worker arrangements, umbrella company arrangements, expense and payment processes, and procurement and invoicing activities.
What we prohibit
1Medical prohibits deliberate tax evasion; assisting another person or organisation to evade tax; concealing taxable income or payments; false invoicing or fraudulent accounting; knowingly facilitating non-compliant payroll arrangements; improper use of offshore arrangements; deliberate misclassification of employment status; and any dishonest conduct intended to evade tax obligations. Tax evasion differs from legitimate tax planning and involves the illegal non-payment or underpayment of taxes.
Facilitation of tax evasion
Facilitation of tax evasion occurs where a person deliberately and dishonestly assists another person to evade tax – for example, processing payments intended to conceal taxable income, knowingly engaging non-compliant umbrella companies, creating false invoices or timesheets, assisting workers to avoid PAYE obligations, deliberately misrepresenting employment status, or ignoring known tax irregularities. We prohibit any conduct that may directly or indirectly facilitate tax evasion.
Employment status and payroll compliance
1Medical maintains appropriate procedures to ensure workers are engaged and paid compliantly, including operating PAYE where required, assessing employment status where applicable, complying with IR35 and off-payroll working legislation, conducting due diligence on umbrella companies and intermediaries, and maintaining accurate payroll and tax records. All payroll arrangements comply with HMRC (UK) and/or Revenue Commissioners (Ireland) requirements.
Third-party due diligence
We expect suppliers, contractors, payroll providers, and intermediaries to operate lawfully and ethically. Appropriate due diligence may include verification of tax registration details, review of payroll and payment practices, review of intermediary arrangements, assessment of compliance history, and ongoing monitoring of higher-risk suppliers. We reserve the right to terminate relationships where unlawful or unethical conduct is identified or suspected.
Financial controls and record keeping
1Medical maintains accurate, transparent, and complete financial records. All financial transactions must be properly authorised, accurately recorded, supported by legitimate documentation, processed through approved systems, and compliant with financial control procedures. False, misleading, incomplete, or concealed records are prohibited, and no undisclosed accounts or unrecorded payments may be maintained.
Reporting concerns
All personnel are encouraged to report any suspected tax evasion, financial misconduct, fraud, or unethical conduct to management immediately. We treat concerns seriously and confidentially, investigate them fairly and appropriately, and protect individuals who report concerns in good faith – no individual will suffer retaliation for raising a genuine concern. This policy supports protections under the Protected Disclosures Act 2014 (Ireland) and the Public Interest Disclosure Act 1998 (UK).
This policy supports compliance with
- Taxes Consolidation Act 1997 (Ireland);
- Revenue Commissioners requirements (Ireland);
- Criminal Finances Act 2017 (UK);
- HMRC regulations and guidance (UK);
- Anti-Money Laundering and financial crime legislation; and
- Applicable payroll, employment tax, and intermediary legislation including IR35 requirements.
Contact us
1Medical, The Masonry Building, 151 Thomas St, Dublin 8, D08 PY5E, Ireland.
Email: info@1medical.ie
Phone: +353 (1) 6834110