14 September 2023

HM Revenue and Customs (HMRC) has updated the list of named tax avoidance schemes, promoters, enablers and suppliers.

The most recent update was on 14 September 2023, with the removal of four schemes first published on 29 September 2022, in line with the requirements of the Finance Act 2021. The entry for The Umbrella Agency Limited has also been amended.

The list of tax avoidance schemes subject to a Stop Notice is also accessible, here.

Please note that if a tax avoidance scheme is not shown in the list, this does not mean that the scheme works or is in any way approved by HMRC. You can also report a tax avoidance scheme to HMRC.

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