The most recent update was on 20th April 2023 with the addition of Acacia Resourcing Services Limited and Marquee Ltd.
Acacia Resourcing Services Limited
Users sign an employment contract with Acacia that says they will be paid at least the National Minimum Wage (NMW). Users also enter into an Option Grant Agreement with Acacia. Users submit timesheets to Acacia who invoice the end client or agency for the services the user has provided. Users are then paid a salary around NMW. After deducting an umbrella margin/administration charge and an additional fee in the region of 15%, Acacia pay the balance to the user, and this is supposedly for the grant of an option. This payment is claimed to be a capital payment and no tax or National Insurance is deducted.
Marquee Ltd
The arrangements involve users providing their services to end clients through Marquee Limited (ML). The users also sign an option grant agreement under which ML makes payments to users and users grant the right to ML, which if exercised, requires users to enter into an annuity agreement. The result is the remuneration for their services is artificially separated into a salary and payments made under the option grant agreement said to be in return for the option. No tax or National Insurance contributions are deducted in relation to the payments made under the option agreement.
If you’re involved in a tax avoidance scheme
If you’re worried about becoming involved in a tax avoidance scheme, or think you’re already involved and want to get out of one, HMRC indicate that they can help.
If you’re using any of the schemes listed by HMRC or similar schemes, HMRC strongly advises those involved to withdraw from them and settle the tax affairs to prevent building up a large tax bill.
If you’re already speaking to someone in HMRC about your use of a tax avoidance scheme, you should contact them to discuss this further.
If you do not have an HMRC contact and you want to get out of a tax avoidance scheme:
Report a tax avoidance scheme to HMRC
You can report tax avoidance schemes and those offering schemes to HMRC. You can do this by at:
You can complete this anonymously. You do not have to give your name, address or email.
What about schemes not named?
There are other schemes, promoters, enablers and suppliers that HMRC cannot publish information about at this time. This may be because:
- HMRC is gathering information about the promoter, enabler, supplier or avoidance schemes being marketed
- HMRC is considering representations from a promoter, enabler or supplier
- the appeal period for not withdrawing a stop notice has not ended
- HMRC is not aware of the tax avoidance scheme, promoter, enabler or supplier
If a tax avoidance scheme is not shown in the list, this does not mean that the scheme works or is in any way approved by HMRC.
HMRC does not approve tax avoidance schemes for use.
PAYadvice.UK 24/4/2023
