06 December 2024
HM Revenue and Customs (HMRC) has updated the named tax avoidance schemes, promotors, enablers and suppliers.
Two new names have been added:
Both companies utilised a method of making a payment at, or close to, National Minimum Wage and making a further payment that was not subject to tax or National Insurance Deductions. HMRC view this as incorrect tax treatment and should be treated as earnings.
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