Freelancers who are unhappy with the employment structures (such as umbrella companies or limited companies) available to them in the UK will often seek alternate arrangements abroad. Freelancers may choose to use these structures because they offer greater flexibility in the balance between employment rights and the amount of pay they receive. In the simplest sense, freelancers may choose structures that provide little or no employment protections or mandated employment benefits (such as those that will be provided under the Agency Workers Directive). In return, the cost of those protections is not reflected in their pay, allowing them to earn more. The result is that these freelancers, who work in the UK, do not pay tax, leading to a loss in tax revenue for the Exchequer.