12 March 2026
HM Revenue and Customs (HMRC) has added a new name to the current list of named tax avoidance schemes, promoters, enablers and suppliers
The most recent update was on 12 March 2026 with the addition of Finsgate Contracting Limited (also known as FCL).
HMRC has provided additional information regarding its interpretation of the schemes and how they work:
“The arrangements involve individuals providing their services to end clients as employees of FCL. The individuals receive payment made up of 2 elements for their services. The first element is a basic salary paid at a rate close to the minimum permitted under the National Minimum Wage Act 1998, which is subjected to deductions of Income Tax and National Insurance contributions (NICs). The individuals also receive a second element of their pay without deductions of Income Tax and NICs.
HMRC’s view is that both elements of the payment should be treated as earnings from employment, and therefore subject to Income Tax and NICs. HMRC advise employees to familiarise themselves with Spotlight 60 and to satisfy themselves that the correct amount of tax is being deducted on their income. FCL appears to target employees within the healthcare sector and NHS workers for participation in the arrangements."
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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