17 February 2025
HM Revenue and Customs (HMRC) has added new names and three updates to the current list of named tax avoidance schemes, promoters, enablers and suppliers.
The most recent update was on 17 February 2025 with the addition of:
Updates:
Each of the schemes listed made the often seen payment at or close to minimum wage with the normal deductions but with a second payment made without the deductions of employment taxes.
HMRC provides the following information in relation to these schemes:
“HMRC’s view is that both elements of the employees pay 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. ULL’s website advertises its services to those in finance, healthcare, IT, Law, energy, transport, media, and engineering. HMRC also has reason to suspect that ULL target social workers. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme.”
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.