10 April 2026
HM Revenue and Customs (HMRC) has added one new name to the current list of named tax avoidance schemes, promoters, enablers and suppliers.
The most recent update was on 9 April 2026 with the addition of:
HMRC has provided additional information regarding its interpretation of the scheme and how they work:
“Individuals provide services to end clients as employees of WSL. Some employees of WSL receive part of their remuneration as a salary, paid at or close to the minimum rate permitted under the National Minimum Wage Act 1998, that is subject to deductions for Income Tax and National Insurance contributions (NICs). These employees also receive a secondary element of their remuneration that is paid without the deduction of Income Tax and NICs.
HMRC’s view is that both elements of the WSL employees’ pay should be treated as earnings from employment, and therefore subject to Income Tax and NICs. HMRC advise employees of WSL to familiarise themselves with Spotlight 60 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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