18 November 2025
HM Revenue and Customs (HMRC) has published a briefing on tax fraud, explaining fraudulent new models offering cheaper payroll services.
The scheme model falsely claims to reduce employers liabilities by using so called tax credits, offset from a third party.
Please be aware that HMRC considers these arrangements as tax evasion.
If you as a pay professional or your business are approached by any company offering such services, please report it using the HMRC online form.
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