10 April 2025
HM Revenue and Customs (HMRC) has added two new names to the current list of named tax avoidance schemes, promoters, enablers and suppliers.
The most recent update was on 10 April 2025 with the addition of:
While multiple companies are added to the list on a regular basis, it is unusual for two linked companies to be named.
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 has previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC is aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advises employees of BOA1L/BOS1L to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. The arrangements target employees in the healthcare and local council professions.”
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.
Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.