Articles and information in relation to UK Payroll for business, employers and employees.
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. The August edition of the Employer Bulletin brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. The October 2026 edition of Employer Bulletin includes articles on: PAYE Payrolling … Continue reading Employer Bulletin: October 2026
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. The August edition of the Employer Bulletin brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. The August 2026 edition of Employer Bulletin includes articles on: PAYE Tax … Continue reading Employer Bulletin: August 2026
HMRC crackdown targets criminals exploiting the high street. HMRC will carry out more than 30,000 interventions this year to tackle tax fraud and illegal activity on the high street. Action targets organised crime groups and others exploiting vape shops, barbers and convenience stores in hotspot areas. HM Revenue and Customs (HMRC) made unannounced visits to six … Continue reading Dodgy shops: “We are coming for you”
HM Revenue and Customs (HMRC) has seen an increase in attempts to use ‘Bills of Exchange’ to pay a tax liability. HMRC are aware that there are promoters, particularly in the recruitment and temporary labour sector, marketing their use. Organised Crime Groups are also particularly active in these sectors. HMRC have set out their position … Continue reading Tax fraud warning: ‘Bills of Exchange’
HMRC are introducing the requirements to register in stages. From 18th May 2026, HMRC will introduce an online registration system for agent services accounts to register as tax adviserz. If a payroll service already has an agent services account, they will not need to register again. However, HMRC will contact them through the agent services … Continue reading Payroll services to register as Tax Advisers and have AML responsibilities
As part of the December 2025 Employer Bulletin, HMRC have shared information on promoted Salary Sacrifices Grocery Schemes. They confirm that they are neither approved or promoted by HMRC and are unlikely to qualify for the savings that the promoters indicate. There is no 8% employee NI saving. The following has been issued as part … Continue reading Grocery Salary Sacrifice! Buyer beware
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. Some of these topics have already been covered by PAYadvice.UK in articles and blogs and further articles and blogs may now additionally be published. The December 2025 edition of Employer Bulletin … Continue reading Employer Bulletin: December 2025
What are umbrella companies? Umbrella companies are employment intermediaries that employ workers on behalf of agencies and end clients. Many umbrella companies operate diligently, supporting their employees and providing convenience and administrative benefits for agencies. Some appear to be involved in tax avoidance However, too many are used to facilitate non-compliance including tax avoidance and … Continue reading Umbrellas — rules to tackle non-compliance
Tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements. HMRC is aware of tax avoidance arrangements used by owner managed companies and their directors. These arrangements are used to reward one or more directors for the services they provide to a company, in a way … Continue reading Disguised remuneration: tax avoidance using unfunded pension arrangements
The independent loan charge review and government response were published Wednesday 26th November 2025 following Budget 2025. At Autumn Budget 2024, the government committed to an independent review of the Loan Charge to help bring the matter to a close for those affected whilst ensuring fairness for all taxpayers. On 23rd January 2025, the Exchequer … Continue reading Independent Loan Charge review and response
HMRC is aware that businesses are being approached by organisations offering models which falsely claim to be able to reduce employment costs through ‘tax credits’ offset from third party businesses they have acquired. HMRC considers these arrangements tax evasion. HMRC is aware that businesses are being approached by organisations offering models which falsely claim to be able to reduce … Continue reading Tax fraud warning for employment agencies and employers
HMRC have added a practicing barrister, Setu Kamal, to the HMRC tax avoidance promoters list for the first time. Practising barrister added to GOV.UK tax avoidance promoter list for the first time HM Revenue and Customs (HMRC) finds senior legal professional designed four schemes that aimed to avoid Income Tax and National Insurance A practising … Continue reading HMRC name tax avoidance barrister
The government says it is committed to closing the tax gap and making the tax system fairer. Good and bad umbrella Many umbrella companies operate diligently, supporting their employees and providing convenience and administrative benefits for agencies. ..too many are used to facilitate non-compliance However, too many are used to facilitate non-compliance including tax avoidance … Continue reading Non-compliant umbrellas to be tackled
HM Revenue and Customs (HMRC) have published promotional information on how to spot the signs of disguised remuneration tax avoidance schemes. Tax avoidance does not pay: most schemes do not work. Those who use tax avoidance schemes may end up paying more than the tax they tried to avoid as well as interest and potentially … Continue reading Spotting disguised remuneration tax avoidance schemes
HM Revenue and Customs (HMRC) have confirmed the intention Payroll Service providers to be registered along with other Tax Advisers from 1st April 2026 New requirements are being introduced for all tax advisers to register with HMRC and meet minimum standards. So who are tax advisers According to the UK government, Tax advisers are those … Continue reading Payroll Service providers to be registered from April 2026
New PAYE service announced to save around 35 million taxpayers’ time. At least 90% of taxpayer interactions with HMRC to be digital by 2030. Reducing post and letters to save £50 million a year – equal to almost 1,500 full time nurses. Workers are set to take control of their tax affairs as the government announced on … Continue reading Workers to take control of their tax affairs with new HMRC services
HM Revenue and Customs (HMRC) are encouraging tax payers who have work related expenses to claim qualifying tax reliefs directly with HMRC and for free rather than go via expensive reclaim agents. Don’t get caught out by online adverts and tax refund companies who offer to make work expense claims for you so they can … Continue reading Tax relief – Claim it yourself
With HMRC clamping down on some umbrella organisations, and new regulatory obligations also being introduced, some employees are finding that the are being transferred from one umbrella to another. HM Revenue and customs have issued guidance for those who are potentially being targeted and involved in tax avoidance arrangements which don’t work. HMRC provide the … Continue reading Being moved between umbrellas?
The June 2025 Employer Bulletin has outlined and shared resources for umbrella employer organisation, their users and associated employees. The HMRC published and named tax avoidance schemes list contains a sizeable number of umbrella organisations who have been found to be promoting and operating tax avoidance schemes which don’t work. New guidance and tools for … Continue reading Umbrella employers – good practice updates
Dear PAYadvice.UK HMRC have issued the June 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. The June edition of Employer Bulletin includes articles on: PAYE Settlement Agreement calculations 2024 to 2025 organised labour fraud — the supply of labour through Employment Intermediaries mandating the … Continue reading June 2025 Employer Bulletin
Isle of Man Treasury Minister Dr Alex Allinson MHK held a virtual meeting Tuesday 27th May 2026 with the UK Exchequer Secretary to the Treasury James Murray MP. James Murray MP Following the meeting, they issued this joint statement: 'The UK and the Isle of Man have a long-standing history of collaboration in the fight … Continue reading Isle of Man and UK tax avoidance crackdown
HM Revenue and Customs (HMRC) have issued Spotlight 68 which provides information on a tax avoidance scheme being marketed to companies that aims to reduce Corporation Tax and VAT liabilities whilst also claiming to provide non-taxable income for directors, their associates or both. This avoidance scheme is claimed to operate by: a company buying ‘advertising’ from … Continue reading Prepaid debit cards used for profit extraction and disguised income
On the afternoon of Monday 28th April 2025, the Exchequer Secretary to the Treasury (XST) made a written ministerial statement to parliament with a package of measures aimed at simplifying the tax system. At Autumn Budget 2024 and Spring Statement 2025, the government committed to bring forward a package of measures in Spring 2025 aimed at simplifying … Continue reading Tax Update Spring 2025: Simplification, Administration, and Reform
As part of announcements in the Spring Statement 2025, the government have launched a further consultation seeking views on whether HM Revenue and Customs (HMRC) powers are effective in dealing with non-compliance facilitated by some tax advisers. It will be of particular interest to tax advisers, their clients or potential clients and tax and accountancy professional … Continue reading Tackling tax advisers facilitating non-compliance
As part of the Spring Statement 2025, the government have launched a consultation on Closing in on Promoters of tax avoidance schemes. James Murray MP, Exchequer Secretary to the Treasury states: [The] Autumn Budget 2024 marked a step change in the government’s ambition to close the tax gap. The government announced it would take stronger … Continue reading Tackling Promoters of Tax Avoidance Schemes
The Chancellor of the Exchequer delivered the 2025 Spring Statement in the House of Commons on Wednesday 26th March 2025. The statement updates Parliament and the nation on the economy, public finances and progress against the Government’s economic objectives, and is accompanied by publication of an Economic and Fiscal Forecast from the Office for Budget Responsibility … Continue reading Spring Statement 2025 – Any payroll impact?
The HM Revenue and Customs has published the latest estimates of the TAX GAP. The headline tax gap estimates are: the UK tax gap in 2022 to 2023 is estimated to be 4.8% of total theoretical tax liabilities, or £39.8 billion in absolute terms, which means HMRC collected 95.2% of all tax due there has been a long-term reduction … Continue reading Mind the Gap – Tax
The government has published its response to the consultation on Umbrellas on 4th March 226. There is evidence of widespread non-compliance in the umbrella company market resulting in the depriving of workers employment rights. The Government considers action in the umbrella company market is imperative to protect the most vulnerable workers. Responses to the consultation … Continue reading Umbrella non-compliance
Promotion of salary sacrifice grocery schemes With the recent cost of living challenges and measures to improve employee retention, a number of questionable arrangements are being promoted by a small number of providers with statements such as ‘no brainer’! One such scheme being actively pushed are grocery salary sacrifice schemes. One of the promoters misleadingly … Continue reading Salary sacrifice grocery schemes! Do they work?
The government has commissioned a new independent review of the Loan Charge. At Autumn Budget 2024, the government committed to an independent review of the Loan Charge to help bring the matter to a close for those affected whilst ensuring fairness for all taxpayers. On 23rd January 2025, the Exchequer Secretary to the Treasury made … Continue reading Loan Charge Review
The most recent additions and updates to the list of named tax avoidance schemes, promoters, enablers and suppliers were published on 7 November 2024. New additions: Adapt Limited (Based in Isle of Man) Balance Bay Services Limited Century Umbrella Limited Consortius Solutions Limited Employe Limited Help protect workers from getting caught out by tax avoidance Tackling … Continue reading The list keeps growing – Tax Avoidance
GDPR tax relief! HMRC is aware of tax agents that target businesses to claim Corporation Tax refunds through incorrect provisions, linked to potential GDPR fines or civil claims. These claims are not in accordance with the law and HMRC will challenge anyone: making such claims who encourages or facilitates businesses to make false claims that reduce tax … Continue reading GDPR tax relief claims! You’re kidding
Dear PAYadvice.UK Yesterday [Wednesday 30th October 2024], the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, made her Autumn Budget speech and set out the government’s fiscal plans. This [communication] provides you with information on the key measures announced in the Autumn Budget 2024 that will be relevant to you as an agent. Tax related … Continue reading Autumn Budget 2024 – HMRC
The image of the umbrella is significant as many of the named tax avoidance and those issued with official stop notices are umbrella organisations. Some even operate across the public sector. The workers are not all high paid, and the resulting tax bill for tax not paid on what is earnings, wages, employment income, can … Continue reading Tax Avoidance promoters – the list keeps growing – now over 120+
As part of the October 2024 Employer Bulletin, HM Revenue and Customs (HMRC) are asking employers to to assist with protecting workers from getting caught using tax avoidance schemes which do not work. The HMRC tax avoidance ‘don’t get caught out’ campaign helps workers such as contractors spot the signs of bad tax advice and understand their … Continue reading Help protect workers from getting caught out by tax avoidance
Dear PAYadvice.UK, Agent Update: issue 124 is available now. Get the latest guidance and information including:•helping us protect workers from getting caught out by tax avoidance•updates to the Trust Registration Service (TRS) guidance•changes to the Agent Dedicated Line•less than 6 months left to fill in National Insurance gaps to 2006•evidence required to claim PAYE (P87) employment … Continue reading Issue 124 of Agent Update – October 2024
HMRC have issued the October 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. Introduction In this month’s edition of the Employer Bulletin there are important updates and information on: PAYE introduction of a new statutory allowance from April 2025 — Statutory Neonatal Care Pay … Continue reading October 2024 Employer Bulletin
HMRC package At the Labour party conference (September 2024), Chancellor Rachel Reeves outlined a package of reforms to improve the UK’s tax system to help fix the foundations of the UK economy. As part of the package, HMRC will launch a consultation on electronic invoicing (e-invoicing) to promote its wider use across UK businesses and … Continue reading Closing the TAX GAP
Another nine dodgy tax avoidance promoter schemes have been named by HM Revenue and Customs (8th August 2024 and 22nd August 2024). A similar pattern of pay close to National Minimum Wage and National Living Wage are made with the application of tax and National Insurance with a further disguised payment made without correct deductions … Continue reading More umbrella tax avoidance schemes named
As part of Chancellors statement on public spending inheritance, Rachel Reeves announced the Autumn budget date. I am announcing today that I will hold a Budget on October 30th alongside a full economic and fiscal forecast from the Office for Budget Responsibility. She went on to state that ‘I have to tell the House that … Continue reading Budget set for 30th October 2024
HMRC have added Blizzard Pay Ltd (BPL) to their named list of tax avoidance scheme promoters. So how did Blizzard claim to work? Individuals within the Blizzard Umbrella provided services to end clients as employees of BPL. Employees receive part of their BPL remuneration at a rate close to the National Minimum Wage or National Living Wage which … Continue reading Blizzard added to the tax avoidance promoters list
HM Revenue and Customs (HMRC) have increased the number of named tax avoidance schemes, promoters, enablers and suppliers, update 18th July 2024. New additions: B2BTradecard Ltd New Mill Resourcing Ltd Umbrella Zone Limited If you are involved in any of the tax avoidance scheme contact HMRC as soon as possible. There is more information about how to do … Continue reading More names added to the tax avoidance list!
As part of the July 2024 Employer Bulletin, HMRC are highlighting their spotlight 64 information on rogue umbrella organisations and the difficulties agencies and their workers may get into. HMRC is aware that some umbrella companies who are using employment and recruitment agencies to promote tax avoidance. Warning for employment agencies using umbrella companies (Spotlight … Continue reading Warning for employment agencies using umbrella companies – Spotlight 64
PAYadvice author Simon Parsons is a contributor to the new GPA magazine 04:05 Global Payroll, in this months edition he covers the increasing use of Tax Planning and Tax Avoidance measures which appear to be expanding in use in the current cost of living crisis. However, where some may work, other don’t and HMRC are … Continue reading GPA – UK Payroll – Tax Planning and Tax Avoidance Measures Becoming Prevalent
HMRC have issued the July 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents.the next edition will be published in August 2024. In this edition of the Employer Bulletin there are important updates and information on: PAYE tax calculation repayments PAYE Settlement Agreement calculations 2023 … Continue reading July 2024 Employer bulletin
The HMRC have added a further 3 umbrella organisations that have been found to promoting tax avoidance schemes which HMRC claim do not work. An umbrella company is a business often used by recruitment agencies to pay temporary workers. The common theme of these failed arrangements is a payment close to National Minimum Wage levels … Continue reading More umbrellas named!
HMRC have named more umbrella tax avoidance schemes that don’t work as part of the 72 tax avoidance named schemes. And there will be more under investigation or not yet caught. Added avoidance schemes are Goldfish Umbrella Limited, Signature Vintage Limited and We Are Ava Limited, of course they all claim full compliance with legal … Continue reading More named tax avoidance umbrella schemes bagged
Accent Umbrella Ltd (AUL) has been named by HMRC as a promoter of tax avoidance schemes. Please be cautious following advice from these entities about joining other umbrella companies. We advise users of this scheme to contact us to get help to exitHMRC Accent Umbrella advertised itself as ‘the perfect compliment to your work life. … Continue reading With Accent Umbrella? Get out!
The HMRC has named another Umbrella company who is promoting tax avoidance schemes that they claim don’t work! Solucionis claims to be ‘An Umbrella Company That Suits Your Work Style’, or maybe not. Solucionis also claims to offers ‘hassle-free umbrella services that take all of the paperwork and admin stress away from you’, or maybe … Continue reading Solucionis named by HMRC as tax avoidance promoter
A tax avoidance promoter whose schemes were used by locum doctors and nurses faces a £900,000 penalty for failing to co-operate with HM Revenue & Customs. IPS Progression Limited (IPS) paid their 1,593 scheme users largely with tax-free loans between April 2016 and April 2022. Some of the workers were locum doctors and nurses whose … Continue reading £900,000 penalty for promoter of tax avoidance scheme
HMRC has updated it pages with the latest addition to the ‘Current list of named tax avoidance schemes, promoters, enablers and suppliers’ section. Named tax avoidance schemes, promoters, enablers and suppliers The law allows HMRC to publish information about promoters, enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act 2022 (the … Continue reading HMRC tax avoidance promoters naughty list grows
HMRC continues to warn about avoidance schemes and have added another name to their published list – Purity Ltd. If you are you using this umbrella company? Get in touch with HMRC so they can provide help to exit How the scheme claimed to work Purity Ltd (‘Purity’) employees provide their services to an end … Continue reading Not so pure umbrella scheme – get out!
HM Revenue and Customs (HMRC) have named (21st December 2023) another tax avoidance promoter umbrella company using powers from the Finance Act 2022 - the named umbrella is MLG Pay Ltd. MLG Pay provides an umbrella service to contractors, freelancers, and temporary employees. They claimed to ‘provide a payroll service designed to bridge this gap … Continue reading Another avoidance umbrella named!
HM Revenue and Customs (HMRC) have added more tax avoidance schemes that don’t work. Bluestar Financial Solutions Limited The scheme user enters an employment contract with Bluestar Financial Solutions Limited who make composite payments to the scheme users for services provided by the user. The first element is a salary with tax and National Insurance … Continue reading HMRC names more tax avoidance schemes
Traffic Commissioner for the East of England, Richard Turfitt, took action following attempts to circumvent the HM Revenue and Customs guidance on the employment of drivers. The operator, Enero Logistics Ltd, had previously been at public inquiry in June 2022 when it undertook to provide evidence to show financial standing and that permanent drivers would … Continue reading Inappropriate use of agency drivers
They we have added (25th September 2023) three more names to the published list of tax avoidance schemes Olympus Contracting Limited, Hamilton Bradbury Ltd and Edge Umbrella Ltd. They urge anyone involved in these (and similar schemes) to get in touch if using these umbrella companies so they can provide help to exit. Olympus Contracting … Continue reading HMRC name three more tax avoidance schemes that don’t work
HMRC have added new names to their list of Tax Avoidance promoters. Some of these umbrella companies arrangement use an unusual structure utilising users' Personal Service Companies (PSC). ABC Umbrella Ltd The arrangements involve individuals providing their services to end clients or agencies through ABC Umbrella Limited as their employer. The individuals also enter an … Continue reading HMRC names and warns users of more tax avoidance scheme promoters
As part of the August 2023 employer bulletin and also spotlight 62, HMRC are communicating information on another failed tax avoidance scheme. They state that: HMRC is aware of a tax avoidance scheme currently being marketed to owner managed companies, designed to divert dividend income from themselves to their minor children. The scheme is promoted … Continue reading Funding education by dividend diversion? It doesn’t work!
Fines are to be more than tripled for employers and landlords who allow illegal migrants to work for them or rent their properties. Fines are to be more than tripled for employers and landlords who allow illegal migrants to work for them or rent their properties, in the biggest shake up of civil penalties since … Continue reading Tripling of fines for those supporting illegal migrants
HMRC have listed another rogue umbrella promoting tax avoidance schemes which do not work. Named on 27th July 2023, Easyway Umbrella Limited of Hemel Hempstead, joins the pool of umbrellas and other organisations that have been judged as promoting failed tax avoidance schemes. Maybe not such an Easyway, this umbrella joins others named such as … Continue reading Another tax avoidance rogue umbrella warning
HM Revenue and Customs (HMRC) have named a further three tax avoidance promoters. They have added to their naming list: Bluemoore Associates Ltd, Resource Hubco Ltd, and PAYE services Ltd as tax avoidance schemes. They urge anyone using these umbrella companies to get help to exit. Bluemoore Associates Ltd (BAL). The users sign a contract … Continue reading Three more tax avoidance umbrellas named
The estimated tax gap for the 2021 to 2022 tax year is at an all-time low of 4.8%. The amount of unpaid UK tax has remained at an all-time low of 4.8%, HM Revenue and Customs (HMRC) revealed. The annual Measuring Tax Gaps publication estimates the difference between the total amount of tax expected to … Continue reading Tax gap remains at 4.8%
HMRC is writing to UK residents named in the leaked Pandora Papers to give them the chance to correct their tax affairs. UK residents who were named in the leaked Pandora Papers are being given the chance to correct their tax affairs. HM Revenue and Customs (HMRC) is writing to UK residents named in the … Continue reading HMRC gives offshore holders chance to come clean
Following the call for evidence in the umbrella company market with over 400 responses., the government have published the Summary of Responses document. The Call for Evidence was originally published in November 2021 and closed on 22nd February 2022. It asked for views and evidence to understand the reasons businesses and individuals use umbrella companies … Continue reading Regulating Umbrellas
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 … Continue reading More tax avoidance Umbrellas named
HMRC are raising awareness of how vehicles should be classified for benefit in kind purposes. On 20th July 2020 the Court of Appeal handed down its decision in respect of appeals by HMRC and Coca-Cola European Partners Great Britain Ltd. The case considered 3 different vehicles and whether they should be classified as vans or … Continue reading Benefits – Classifying Cars versus Vans
Under the Promoters of Tax Avoidance Schemes (POTAS) regime, HMRC can publish information about promoters of tax avoidance schemes that are subject to a stop notice, and details of the scheme specified in the notice. New stop notices 6 through 11! The most recent update was on 13th April 2023 with the addition of another … Continue reading STOP notices served on 6 more avoidance schemes
This links to edition 100 of the online Employer Bulletin. In this month’s edition of the Employer Bulletin there are important updates and information on: PAYE Reporting advances of salary when paid on account of earnings Issuing of P9 coding notices to employers for 2023 to 2024 PAYE liabilities data available sooner Basic PAYE Tools … Continue reading February 2023 Employer Bulletin
HMRC names 5 more tax avoidance schemes, as part of their crack-down on tax avoidance promoters. HM Revenue and Customs (HMRC) has published the details of 5 further tax avoidance schemes, including three promoted by AML Tax (UK) Limited. Last year, Doug Barrowman firm AML Tax (UK) Ltd was fined £150,000 for failing to provide HMRC … Continue reading Five more tax avoidance schemes named
HM Revenue and Customs (HMRC) are advising users of the named schemes promoted by Charteris Management Ltd (CML) to withdraw from them. These schemes often targeted physiotherapists, radiographers, and nurses, and often wrongly promise avoidance of National Insurance and Income Tax. The scheme users enter into an employment contract with Charteris Management Ltd (CML), providing … Continue reading More warnings to medical staff about dirty umbrellas
Disguised remuneration loan schemes were used to avoid paying Income Tax and National Insurance contributions. Those classed as having a disguised remuneration loan, when they receive payments for work or services in the form of a loan or other form of credit in a way that they were unlikely to be repaid. The Low Income … Continue reading HMRC Loan charge discovery assessments
Dear PAYadvice.UK, The Chancellor of the Exchequer, the Rt Hon Jeremy Hunt MP, made his Autumn Statement speech. The Chancellor set out the government’s plan to put public spending on a sustainable footing and get debt falling, while protecting vital public services and prioritising the needs of the most vulnerable. Full details are set out … Continue reading Autumn Statement 2022
The Chancellor has, Thursday 17th November 2022, announced the Autumn Statement, its aim to restore stability to the economy, protect high-quality public services and build long-term prosperity for the United Kingdom. Chancellor unveils a plan for stability, growth, and public services. Tackling inflation is top of the priority list to stop it eating into paycheques … Continue reading Chancellor delivers plan for stability, growth and public services
HMRC have published their October 2022 edition of the employers bulletin. It covers a multitude of topics: PAYE Reduction in the rate of National Insurance contributions and reversal of the Health and Social Care Levy — employer actions Making your PAYE Settlement Agreement payment Guidelines for Compliance — help with PAYE Settlement Agreement calculations Electronic … Continue reading October 2022 HMRC Employer Bulletin
HMRC uses new powers to publicly name the directors of tax avoidance promoting companies. Tax avoidance bosses have been named for the first time in the latest move to help protect the public. HM Revenue and Customs (HMRC) has used new powers to publicly name directors of tax avoidance promoting companies, with customers being warned … Continue reading Directors of a tax avoidance promoters named for the first time
A tax avoidance promoter based in The Shard has been exposed by HM Revenue and Customs (HMRC) with users warned to withdraw or risk large tax bills. ContractorCare Ltd has been named by HMRC as a tax avoidance promoter, along with PAYEme Ltd, and Gateway Outsource Solutions Ltd. Customers of these business are being urged … Continue reading London landmark tax avoidance scheme named
Countrywide Partners Limited has been named as a promoter of a tax avoidance scheme by HMRC. If you have been paid by them via this scheme where a part of your salary was in the form of a loan, please get in touch with HMRC now! Scheme users entered into an employment contract with Countrywide … Continue reading More tax avoidance schemes named
A tax avoidance scheme promoter has been hit with a £1 million fine after a legal challenge by HM Revenue and Customs (HMRC). Hyrax Resourcing Ltd was handed the almost-maximum allowed fine by the First Tier Tribunal for failing to disclose an avoidance scheme to HMRC as legally required. Hyrax promoted a disguised remuneration scheme … Continue reading Tax avoidance promoter fined £1 million
HMRC names Peak PAYE Ltd as a tax avoidance promoter and urges individuals to withdraw from using it. This tax avoidance scheme has been exposed by HM Revenue and Customs (HMRC) on 8th June 2022, to help ensure customers do not end up with large tax bills. Individuals using a tax avoidance scheme provided by … Continue reading HMRC urges customers to leave tax avoidance scheme promoted by London-based firm
Best Employment Services provided umbrella payroll services and outsourced its operations to a network of Isle of Man companies, and shifted assets to Anguilla. Adrian Benedict Sacco 55, has been disqualified after running an umbrella payroll services company with links to the Isle of Man, potentially costing the public millions in unpaid income tax, National … Continue reading Umbrella company director banned
The Court of Appeal has found in favour of HMRC that Mr Hoey was liable to pay the tax in his income in ‘Stephen Hoey and others v HMRC’ (13th May 2022). HMRC welcomed the Court of Appeal decision, which confirms that this kind of tax avoidance scheme does not work. Tax avoidance deprives the … Continue reading HMRC wins disguised remuneration tax avoidance case
HMRC uses new legal powers to name tax avoidance schemes and their promoters, for the first time. Tax avoidance schemes have been named for the first time by HM Revenue and Customs (HMRC) as users are warned they could face large tax bills. HMRC has today advised anyone involved in Absolute Outsourcing’s or Purple Pay … Continue reading HMRC names avoidance schemes for first time
From Wednesday 6th April 2022, the Health and Social Care Levy will begin to raise billions to tackle the Covid backlogs and reform adult social care From Wednesday 6th April 2022, the Health and Social Care Levy comes into effect and begins to raise billions to help tackle the Covid backlogs and reform the adult … Continue reading Health and Social Care Levy to raise billions for NHS and social care
More than £1 billion has been recovered from the proceeds of crime and tax offenders since the formation of a specialist HM Revenue and Customs (HMRC) fraud squad five years ago. Launched in April 2016, the department’s Fraud Investigation Service (FIS) has now recovered assets equivalent to funding around 20,000 NHS nurses for an entire … Continue reading HMRC fraud squad takes back £1 billion from offenders
Naming tax avoidance promoters As part of the approach to support taxpayers to steer clear, or move out, of tax avoidance HMRC plans to publish details of those involved in the supply of mass-marketed tax avoidance schemes and details of the schemes they are selling. This will enable taxpayers to spot avoidance schemes more easily … Continue reading HMRC to name tax avoidance promoters
Rogue directors who dissolve companies and avoid paying liabilities to staff, creditors and the taxpayer can now be disqualified from being a director. The Insolvency Service has new powers to tackle unfit directors who dissolve companies to avoid paying liabilities. The Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Act helps tackle directors dissolving companies to … Continue reading Crackdown on directors who dissolve companies to evade debts
HMRC have issued the December 2021 Employer Bulletin, again, packed full with information. In this month’s edition of the Employer Bulletin there are important updates and information on the following: PAYE Health and Social Care – National Insurance contribution increaseNational Insurance holiday for employers of veteransReporting benefits and expenses in real-timeEmployers using Category M National … Continue reading HMRC December 2021 Employer Bulletin
As part of the Autumn budget 2021 announcements, the government are progression new measures to clamp down on promoters of tax avoidance schemes. The measure is targeted at the most persistent and determined promoters and enablers of tax avoidance. The proposed legislative changes are designed to clamp down on the supply of tax avoidance arrangements. … Continue reading Clamping down on tax avoidance
The traffic commissioner for the West Midlands, Nick Denton, recently held a public inquiry into Mafuwer Logistics Ltd. The company was granted a standard international licence for three vehicles in December 2020. The traffic commissioner found that almost all of the company’s financial resources had been provided by a £50,000 bounceback loan (BBL) in May … Continue reading Improperly obtained bounce-back loan
HM Revenue and Customs (HMRC) have issued new guidance to help agencies and employers reduce their risks of using umbrella employers who are operating tax avoidance schemes. Tax avoidance schemes Disguised remuneration schemes These schemes claim to prevent some payments being taxable. They describe taxable earnings paid for doing a job as something that is … Continue reading Reduce risk of using umbrellas who operate tax avoidance schemes
HM Treasury have published two consultations in relation to Anti-Money Laundering: 1. Changes to the Money Laundering Regulations 2. Reviewing the UK’s anti money laundering and terrorist financing regulatory and supervisory regime Both consultations are open for responses until 14th October 2021. More information on all of HMRC’s anti money laundering guidance for businesses can … Continue reading Money Laundering Consultations launched
The HMRC annual Measuring Tax Gaps publication estimates the difference between the total amount of tax expected to be paid and the total amount of tax actually paid during the financial year. The majority of taxpayers pay the tax that is owed. This year’s estimated tax gap at 5.3% represents £35 billion compared to 5% … Continue reading Tax gap low at 5.3%
In the agent update 87, the HMRC remind agents about an arrangement where a company creates an unfunded pension obligation to pay a director of the company a pension. The company may then transfer their obligation to pay the director a pension to a relative or another individual closely associated with the director. The arrangements … Continue reading Using unfunded pension arrangements
Reforms to the tax system that will make it easier for small businesses to fill out their returns have been announced by the government 20th July 2021. Self-employed and small businesses are set to benefit from simpler tax reporting ruleNew measures to clamp down on promoters of tax avoidance, including supporting taxpayers to steer clear … Continue reading Simplified tax reporting for self-employed and small businesses
Leicester payroll services boss banned for orchestrating multi-million pound tax avoidance scheme, while failing to justify £37 million expenditure in 11 months Scott Rooney, of Leicester, was appointed sole director of Magnetic Push Limited in February 2017. The company provided payroll services, trading from a serviced office in Liverpool, and was previously known as The … Continue reading Payroll boss in tax avoidance scheme 11-year ban
The G7 has agreed (5th June 2021) to back an historic international agreement on global tax reform which delivers on the Chancellor’s promise for big international companies to start paying their fair share. G7 Finance ministers strike seismic agreement on global tax reform meaning the largest multinational tech giants will pay their share of tax … Continue reading G7 Agrees Historic Global Tax Agreement
Question To ask the Chancellor of the Exchequer, whether HMRC uses real time information to close down tax avoidance schemes. Answer Answered on 27 May 2021 HMRC identify new avoidance schemes and the promoters behind those schemes using a range of data and intelligence, including real time information from PAYE systems. HMRC actively monitor the … Continue reading RTI data and Tax avoidance
HMRC have issued guidance (13th May 2021) to both and help warn business to be aware of risks within Labour supply chains. Why assure the labour supply chain Failing to take reasonable action to make sure that the supply of labour is legitimate can lead to significant legal, financial and reputational risks, liability for unpaid … Continue reading Supply chain due diligence to assure labour supply chains
HMRC have issued information on fraud being committed by a number of Mini Umbrella Companies. HMRC claim that every business which either places or uses temporary labour should be aware of the potential dangers posed to by mini umbrella company fraud. Not only can a fraudulent supply chain lead to reputational and financial damage to … Continue reading Mini Umbrella Company (MUC) fraud
HMRC have published further guidance (29th April 2021) to clarify the position on agency and contractors who are employees of umbrella organisations. Working through an umbrella company Those employed by umbrellas can find out about how and what they will be paid if they are an agency worker or contractor and work through an umbrella … Continue reading HMRC publish guidance for those employed by umbrellas