14 November 2025

HM Revenue and Customs (HMRC) has added four new names to the current list of named tax avoidance schemes, promoters, enablers and suppliers.

The most recent update was on 13 November 2025 with the addition of:

HMRC has provided additional information regarding its interpretation of the schemes and how they work:

“HMRC’s view is that both elements of the payment should be treated as ‘normal income/as the user’s salary’, and therefore subject to Income Tax and NICs. HMRC have previously published Spotlight 60 on Disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC are aware that some Umbrella Companies operate more than one scheme, for example a standard compliant scheme and a non-compliant scheme. HMRC advise employees to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.” 

It is important to spread awareness of these schemes and to not get caught up in them. But, if you think you are involved in one, or know of someone who is, you can contact HMRC for assistance and guidance.


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