29 April 2024

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 25 April 2024 with the addition of Solucionis LTd.

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

“The remuneration for the scheme users’ services is artificially separated into two elements. The first is a salary with tax and National Insurance (NICs) deducted. The second is purported to be either for the growth in a share in an Isle of Man cell company, or for an option grant, with no tax and NICs deducted.”

“HMRC’s view is that these payments are actually no different to normal income, and tax and National Insurance contributions are payable. HMRC have previously published information on Umbrella companies offering to increase your take home pay (Spotlight 45). HMRC are aware that some umbrella companies operate more than one scheme, e.g. a standard compliant scheme and one or more non-compliant schemes. HMRC advise employees of Solucionis to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.”

HMRC has previously published information about the tax avoidance arrangements used by some umbrella companies Spotlight 60 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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