Category Archives: Liste utile

Noile costuri ale taxelor de imigrație și naționalitate din 8 aprilie 2026

Home Office percepe taxe de aplicare ( fees) pentru vize UK, diverse aplicații de imigrație și cetățenie, ETA și alte servicii. Cât de mult aveți de plată depinde de tipul vizei pentru care aplicați și de unde anume aplicați.

Vă puteți calcula singuri costul aplicației pentru viză aici : https://www.gov.uk/visa-fees

Aveți mai jos lista tuturor taxelor de imigrație și cetățenie pentru toate aplicațiile făcute din afara și din interiorul UK, valabile din 8 aprilie 2026.

Foarte pe scurt despre cele care privesc în general românii din UK:

ETA va costa £20

Înregistrarea copilului la cetățenie britanică(nationality registration) va fi £1,000 (scade cu £214)

Cetățenia britanică (naturalizare) va costa £1,709

Viza de turist £135

Life in the UK test rămâne £50

Skilled Worker (≤ 3 ani)va costa £819/ si pentru > 3 ani =£1,618

Viza pentru muncă sezonieră £340

Vize și aplicații din afara UK

Fees categoryCurrent feeFee from 8 April 2026Fee change
Visit visa – short up to 6 months£127£135£8
Visit visa – long up to 2 years  [footnote 1]£475£506£31
Visit visa – long up to 5 years£848£903£55
Visit visa – long up to 10 years£1,059£1,128£69
Visiting academic – more than 6 months but no more than 12 months£220£234£14
Private medical treatment visa – more than 6 months but not more than 11 months£220£234£14
Transit visa – (direct airside transit)£39£41.50£2.50
Transit visit visa – (landside transit)£70£74.50£4.50
Visa for the purpose of joining a ship or aircraft as a member of the crew of that ship or aircraft£70£74.50£4.50
Single-entry visa to replace a Biometric Residence Permit (BRP)£154£154£0
Certificate of Entitlement Nationality Right of Abode (outside the UK)£589£589£0
Transfer of Conditions (Vignette Transfer) application made overseas£154£154£0
Other visa£682£726£44
Hong Kong British National (Overseas) for 30 months – main applicant and dependants£193£206£13
Hong Kong British National (Overseas) for 5 years – main applicant and dependants£268£285£17
Route to Settlement£1,938£2,064£126
Route to Settlement – other dependant relative£3,413£3,635£222
Route to Settlement – refugee dependant relative£424£452£28
Indefinite leave to enter the UK as the dependant of an HM Armed Forces service leaver or a member of HM Armed Forces under Appendix HM Armed Forces to the Immigration Rules£3,029£3,226£197
Indefinite leave to enter the UK as an HM Armed Forces service leaver or a member of HM Armed Forces under Appendix HM Armed Forces to the Immigration Rules£3,029£3,226£197
Call out/out of hours fee (per hour/part hour) – service of consular officers£142£142£0
Receiving, preparing and forwarding documents – consular functions£141£141£0
Administrative review£80£80£0
electronic travel authorisation (ETA)£16£20£4
Indefinite leave to enter the UK as a victim of domestic abuse and dependent children under Appendix Victim of Domestic Abuse to the Immigration Rules£3,029£3,226£197

2. Work – aplicații din afara UK

Fees categoryCurrent feeFee from 8 April 2026Fee change
Innovator Founder – main applicant and dependants£1,274£1,357£83
Endorsement fee under Innovator Founder route (payable to endorsing body) excluding VAT£1,000£1,000£0
Contact point meeting with endorsing body under Innovator Founder route (payable to endorsing body) excluding VAT£500£500£0
Start-up – main applicant and dependants£465£495£30
Approval letter from a competent body in respect of an initial application for Global Talent£561£561£0
Global Talent – main applicant – where Approval Letter is required£205£205£0
Global Talent – main applicant – where Approval Letter is not required£766£766£0
Global Talent – dependants only£766£766£0
Tier 1 (Exceptional Talent) – dependants only£766£766£0
Tier 1 (Entrepreneur) – dependants only£1,274£1,357£83
Tier 1 (Investor) – main applicant and dependants£2,000£2,000£0
Skilled Worker, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less [footnote 2] – main applicant and dependants£769£819£50
Skilled Worker, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over three years [footnote 2] – main applicant and dependants£1,519£1,618£99
Skilled Worker – a job on the Immigration Salary List where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less [footnote 2] – main applicant and dependants£590£628£38
Skilled Worker – a job on the Immigration Salary List where a certificate of sponsorship has been  issued or approval to sponsor under Sponsor a Worker has been given for over three years [footnote 2] – main applicant and dependants£1,160£1,235£75
Skilled Worker – Health and Care Visa – where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less  [footnote 2] [footnote 3] – main applicant and dependants£304£324£20
Skilled Worker – Health and Care Visa – where a certificate of sponsorship has been issued or approval to  sponsor under Sponsor a Worker has been given for over three years  [footnote 2] [footnote 3] – main applicant and dependants£590£628£38
Skilled Worker – a job on the Immigration Salary List – Health and Care Visa – where a certificate of sponsorship has been issued or approval to  sponsor under Sponsor a Worker has been given for three years or less [footnote 2] [footnote 3] – main applicant and dependants£304£324£20
Skilled Worker – a job on the Immigration Salary List – Health and Care Visa – where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over three years [footnote 2] [footnote 3] – main applicant and dependants£590£628£38
T2 Minister of Religion – main applicant and dependants£769£819£50
International Sportsperson, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for 12 months or less [footnote 2] – main applicant and dependants£319£340£21
International Sportsperson, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over 12 months  [footnote 2] – main applicant and dependants£769£819£50
Temporary Work – Seasonal Worker, Religious Worker, Charity Worker, Creative Worker, International Agreement, Government Authorised Exchange, Youth Mobility Scheme and India young professionals scheme visa – main applicant and dependants£319£340£21
Representative of an overseas business – main applicant and dependants£769£819£50
Global Business Mobility – Senior or Specialist Worker – up to 3 years – main applicant and dependants£769£819£50
Global Business Mobility – Senior or Specialist Worker – more than 3 years -main applicant and dependants£1,519£1,618£99
Global Business Mobility – Graduate Trainee – main applicant and dependants£319£340£21
Global Business Mobility – Service Supplier – main applicant and dependants£319£340£21
Global Business Mobility – UK Expansion Worker – main applicant and dependants£319£340£21
Global Business Mobility – Secondment Worker – main applicant and dependants£319£340£21
Scale-up – main applicant and dependants£880£937£57
High Potential Individual – main applicant and dependants£880£880£0

3. Study – aplicații din afara UK

Fees categoryCurrent feeFee from 8 April 2026Fee change
Student – main applicant and dependants£524£558£34
Child Student£524£558£34
Short term student studying English language for more than 6 months but not more than 11 months£214£228£14

4. Optional premium services outside the UK

Fees categoryCurrent feeFee from 8 April 2026Fee change
Priority Visa service – Settlement£500£500£0
Priority Visa service – Non-Settlement£500£500£0
Super priority visa service£1,000£1,000£0
User Pays Visa Application service£76.50£76.50£0
The provision of an immigration officer to provide any premium service relating to entry into or transit through the United Kingdom (per hour per officer)£150£150£0
International Contact Centre – Email Service (per query)£2.74£2.74£0
International Contact Centre – Telephone Helpline (per minute)£0.69£0.69£0

5. Optional premium services in the UK

Fees categoryCurrent feeFee from 8 April 2026Fee change
Super Priority service£1,000£1,000£0
Expedited processing – Priority service£500£500£0
On-Demand service (Mobile Biometric Enrolment) (per hour per representative of the contractor providing the service)£650£650£0
Premium status checks and advice – Administrative Officer (per minute) [footnote 4]£0.80£0.80£0
Premium status checks, advice or training – Executive Officer (inside office hours) (per minute) [footnote 4]£0.88£0.88£0
Premium status checks, advice or training – Executive Officer (outside office hours) (per minute) [footnote 4]£1.10£1.10£0
Premium status checks, advice or training – Higher Executive Officer (inside office hours) (per minute) [footnote 4]£0.97£0.97£0
Premium status checks, advice or training – Higher Executive Officer (outside office hours) (per minute) [footnote 4]£1.23£1.23£0

6. Premium services at the border

Fees categoryCurrent feeFee from 8 April 2026Fee change
Registered Traveller (Adult) – Yearly Subscription (per year)£50£50£0
Registered Traveller (Child) – Yearly Subscription (per year)£24£24£0
Registered Traveller – Registration of New Documents£20£20£0
Fast Track – Heathrow£10£10£0
Fast track – Other ports of entry£10£10£0
The provision of an immigration officer to deliver any premium service, to a Government Department, relating to entry into or transit through the United Kingdom£72.27£72.27£0
The provision of an immigration officer to deliver any premium service, relating to entry into or transit through the United Kingdom (per hour per officer)£150£150£0

7. Work – aplicații din UK(pentru cei care dețin deja vizele)

Fees categoryCurrent feeFee from 8 April 2026Fee change
Innovator Founder – main applicant and dependants£1,590£1,693£103
Endorsement fee under Innovator Founder route (payable to endorsing body) excluding VAT£1,000£1,000£0
Contact point meeting with endorsing body under Innovator Founder route (payable to endorsing body) excluding VAT£500£500£0
Start-up – main applicant and dependants£625£666£41
Approval letter from a competent body in respect of an initial application for Global Talent£561£561£0
Global Talent – main applicant – where Approval Letter is required£205£205£0
Global Talent  – main applicant – where Approval Letter is not required£766£766£0
Global Talent – dependants only£766£766£0
Graduate Route – main applicant and dependants£880£937£57
Tier 1 (Exceptional Talent) – dependants only£766£766£0
Tier 1 (Entrepreneur) – main applicant and dependants£1,590£1,693£103
Tier 1 (Investor) – main applicant and dependants£2,000£2,000£0
Skilled Worker, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less [footnote 2] – main applicant and dependants£885£943£58
Skilled Worker, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over three years [footnote 2] – main applicant and dependants£1,751£1,865£114
Skilled Worker – a job on the Immigration Salary List where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less [footnote 2] – main applicant and dependants£590£628£38
Skilled Worker – a job on the Immigration Salary List where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over three years [footnote 2] – main applicant and dependants£1,160£1,235£75
Skilled Worker – Health and Care Visa – where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less [footnote 2] [footnote 3] – main applicant and dependants£304£324£20
Skilled Worker – Health and Care Visa – where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over three years  [footnote 2] [footnote 3] – main applicant and dependants£590£628£38
Skilled Worker – a job on the Immigration Salary List – Health and Care Visa – where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less [footnote 2] [footnote 3] – main applicant and dependants£304£324£20
Skilled Worker – a job on the Immigration Salary List – Health and Care Visa – where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over three years [footnote 2] [footnote 3] – main applicant and dependants£590£628£38
T2 Minister of Religion  – main applicant and dependants£885£943£58
International Sportsperson, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for 12 months or less [footnote 2] – main applicant and dependants£319£340£21
International Sportsperson, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over 12 months [footnote 2] – main applicant and dependants£885£943£58
Temporary Work – Seasonal Worker, Religious Worker, Charity Worker, Creative Worker, International Agreement, Government Authorised Exchange and Youth Mobility Scheme – main applicant and dependants£319£340£21
Representative of an overseas business – main applicant and dependants£885£943£58
Global Business Mobility – Senior or Specialist Worker – up to 3 years – main applicant and dependants£885£943£58
Global Business Mobility – Senior or Specialist Worker – more than 3 years – main applicant and dependants£1,751£1,865£114
Global Business Mobility – Graduate Trainee – main applicant and dependants£319£340£21
Global Business Mobility – Service Supplier – main applicant and dependants£319£340£21
Global Business Mobility – UK Expansion Worker – main applicant and dependants£319£340£21
Global Business Mobility – Secondment Worker – main applicant and dependants£319£340£21
Scale-up – main applicant and dependants£880£937£57
High Potential Individual – main applicant and dependants£880£880£0

8. Study – aplicații din UK(pentru cei care dețin deja vizele)

Fees categoryCurrent feeFee from 8 April 2026Fee change
Student – main applicant and dependants£524£558£34
Child student£524£558£34

9. Other applications made in the UK

Fees categoryCurrent feeFee from 8 April 2026Fee change
Visitor Extension – main applicant and dependants£1,100£1,172£72
Leave to enter for persons in the UK who are liable to immigration detention£1,321£1,407£86
Leave to remain – Other£1,321£1,407£86
Hong Kong British National (In-Country) for 30 months – main applicant and dependants£193£206£13
Hong Kong British National (In-Country) for 5 years – main applicant and dependants£268£285£17
Processing an application which is subsequently rejected as invalid£28£30£2
Indefinite leave to remain – main applicant and dependants£3,029£3,226£197
Replacement Biometric Residence Card (issued under the EU Settlement Scheme) which has been lost, stolen, damaged or destroyed£19£19£0
Replacement Biometric Residence Permit which has been lost, stolen, damaged or destroyed£19£19£0
Travel Document – Certificate of travel – adult£300£320£20
Travel Document – Certificate of travel – child£151£161£10
Travel Document – Convention travel document – adult£94.50£102£7.50
Travel Document – Convention travel document – child£61.50£66.50£5
Administrative Review£80£80£0
Life in the UK test£50£50£0

10. Nationality

Fees categoryCurrent feeFee from 8 April 2026Fee change
Naturalisation (British citizenship) [footnote 5]£1,605£1,709£104
Naturalisation British overseas territory citizens£1,070£1,140£70
Nationality registration as a British citizen – adult [footnote 5]£1,446£1,540£94
Nationality registration as a British citizen – child [footnote 6]£1,214£1,000-£214
Nationality registration as a British citizen (under provisions for Irish citizens) – adult [footnote 5]£723£723£0
Nationality Registration as a British citizen (under provisions for Irish citizens) – child [footnote 6]£607£607£0
The arrangement of a citizenship ceremony (including the administration of a citizenship oath and pledge at the ceremony).£130£130£0
The administration of a citizenship oath, or oath and pledge where the oath, or oath and pledge, are not administered at a citizenship ceremony or by a justice of the peace.£5£5£0
Nationality registration – British overseas territory citizen, British overseas citizens, British Subjects, British protected persons – adult£964£1,027£63
Nationality registration – British overseas territory citizen, British overseas citizens, British Subjects, British protected persons – child£810£863£53
Renunciation of nationality£482£513£31
Certificate of Entitlement Nationality Right of Abode (In the UK)£589£589£0
Nationality review£482£513£31
Status Letter (Nationality)£459£489£30
Non-acquisition Letter (Nationality)£459£489£30
Nationality correction to certificate£428£456£28
Nationality – supply of a certified copy of a notice, certificate, order or declaration£428£456£28
Nationality reissued Certificate£428£456£28

11. Sponsorship

Fees categoryCurrent feeFee from 8 April 2026Fee change
The expedited processing of a sponsorship management request made by a Worker sponsor or Temporary worker sponsor£350£350£0
Priority service for expedited processing of sponsor licence applications£750£750£0
Worker sponsor licence (large sponsor )£1,579£1,682£103
Worker sponsor licence (small sponsor)£574£611£37
Student sponsor licence£574£611£37
Temporary Worker sponsor licence£574£611£37
Worker and Temporary Worker sponsor licence (large sponsor)£1,579£1,682£103
Worker and Student sponsor licence (large sponsor)£1,579£1,682£103
Worker, Temporary Worker and Student sponsor licence (large sponsor)£1,579£1,682£103
Temporary Worker and Student sponsor licence£574£611£37
Worker sponsor licence (large sponsor), where sponsor currently holds a Temporary Worker and/or Student Sponsor Licence£1,005£1,071£66
Endorsement fee for a Scale-up sponsor licence under Endorsing Body Pathway (payable to the endorsing body) excluding VAT£1,500£1,500£0
Student sponsor basic compliance assessment£574£574£0
Sponsor action plan£1,579£1,579£0
Certificate of Sponsorship (CoS), or approval under Sponsor a Worker [footnote 2]: Skilled Worker, T2 Minister of Religion, Global Business Mobility – Senior or Specialist Worker£525£525£0
Certificate of Sponsorship (CoS),  or approval under Sponsor a Worker [footnote 2]:- Temporary Worker including Global Business Mobility – Graduate Trainee, UK expansion Worker, Service Supplier and Secondment Worker route and Scale-up route£55£55£0
Certificate of Sponsorship (CoS), or approval under Sponsor a Worker for International Sportsperson route – Over 12 Months [footnote 2]£525£525£0
Certificate of Sponsorship (CoS), or approval under Sponsor a Worker for International Sportsperson route – Up to 12 months or less [footnote 2]£55£55£0
Confirmation of Acceptance for Study (CAS) for student, child student£55£55£0

12. Assessment of an overseas qualification – applications made both outside the UK and in the UK

Fees categoryCurrent feeFee from 8 April 2026Fee change
For a recognised standard of overseas qualification including, if requested, a recognised appropriate level of English language£210£210£0

Sursa: Home Office immigration and nationality fees, 8 April 2026
Updated 18 March 2026

Noile costuri ale taxelor de imigrație și naționalitate Home Office din 11 noiembrie 2025

Home Office percepe taxe de aplicare ( fees) pentru vize UK, diverse aplicații de imigrație și naționalitate, ETA și alte servicii. Cât de mult aveți de plată depinde de tipul vizei pentru care aplicați și de unde anume aplicați.

Vă puteți calcula singuri costul aplicației pentru viză aici : https://www.gov.uk/visa-fees

Aveți mai jos lista tuturor taxelor de aplicare, valabile din 11 noiembrie 2025

1. Visas and applications made outside the UK

Fees categoryCurrent feeFee from 11 November 2025Fee change
Visit visa – short up to 6 months£127£127£0
Visit visa – long up to 2 years  [footnote 1]£475£475£0
Visit visa – long up to 5 years£848£848£0
Visit visa – long up to 10 years£1,059£1,059£0
Visiting academic – more than 6 months but no more than 12 months£220£220£0
Private medical treatment visa – more than 6 months but not more than 11 months£220£220£0
Transit visa – (direct airside transit)£39£39£0
Transit visit visa – (landside transit)£70£70£0
Visa for the purpose of joining a ship or aircraft as a member of the crew of that ship or aircraft£70£70£0
Single-entry visa to replace a Biometric Residence Permit (BRP)£154£154£0
Certificate of Entitlement Nationality Right of Abode (outside the UK)£589£589£0
Transfer of Conditions (Vignette Transfer) application made overseas£154£154£0
Other visa£682£682£0
Hong Kong British National (Overseas) for 30 months – main applicant and dependants£193£193£0
Hong Kong British National (Overseas) for 5 years – main applicant and dependants£268£268£0
Route to Settlement£1,938£1,938£0
Route to Settlement – other dependant relative£3,413£3,413£0
Route to Settlement – refugee dependant relative£424£424£0
Indefinite leave to enter the UK as the dependant of an HM Armed Forces service leaver or a member of HM Armed Forces under Appendix HM Armed Forces to the Immigration Rules£3,029£3,029£0
Indefinite leave to enter the UK as an HM Armed Forces service leaver or a member of HM Armed Forces under Appendix HM Armed Forces to the Immigration Rules£3,029£3,029£0
Call out/out of hours fee (per hour/part hour) – service of consular officers£142£142£0
Receiving, preparing and forwarding documents – consular functions£141£141£0
Administrative review£80£80£0
electronic travel authorisation (ETA)£16£16£0
Indefinite leave to enter the UK as a victim of domestic abuse and dependent children under Appendix Victim of Domestic Abuse to the Immigration Rules£3,029£3,029£0

2. Work – applications made outside the UK

Fees categoryCurrent feeFee from 11 November 2025Fee change
Innovator Founder – main applicant and dependants£1,274£1,274£0
Endorsement fee under Innovator Founder route (payable to endorsing body) excluding VAT£1,000£1,000£0
Contact point meeting with endorsing body under Innovator Founder route (payable to endorsing body) excluding VAT£500£500£0
Start-up – main applicant and dependants£465£465£0
Approval letter from a competent body in respect of an initial application for Global Talent£561£561£0
Global Talent – main applicant – where Approval Letter is required£205£205£0
Global Talent – main applicant – where Approval Letter is not required£766£766£0
Global Talent – dependants only£766£766£0
Tier 1 (Exceptional Talent) – dependants only£766£766£0
Tier 1 (Entrepreneur) – dependants only£1,274£1,274£0
Tier 1 (Investor) – main applicant and dependants£2,000£2,000£0
Skilled Worker, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less [footnote 2] – main applicant and dependants£769£769£0
Skilled Worker, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over three years [footnote 2] – main applicant and dependants£1,519£1,519£0
Skilled Worker – a job on the Immigration Salary List where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less [footnote 2] – main applicant and dependants£590£590£0
Skilled Worker – a job on the Immigration Salary List where a certificate of sponsorship has been  issued or approval to sponsor under Sponsor a Worker has been given for over three years [footnote 2] – main applicant and dependants£1,160£1,160£0
Skilled Worker – Health and Care Visa – where a certificate of sponsorship has been issued or approval to sponsor under Sponor a Worker has been given for three years or less  [footnote 2] [footnote 3] – main applicant and dependants£304£304£0
Skilled Worker – Health and Care Visa – where a certificate of sponsorship has been issued or approval to  sponsor under Sponsor a Worker has been given for over three years  [footnote 2] [footnote 3] – main applicant and dependants£590£590£0
Skilled Worker – a job on the Immigration Salary List – Health and Care Visa – where a certificate of sponsorship has been issued or approval to  sponsor under Sponsor a Worker has been given for three years or less [footnote 2] [footnote 3] – main applicant and dependants£304£304£0
Skilled Worker – a job on the Immigration Salary List – Health and Care Visa – where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over three years [footnote 2] [footnote 3] – main applicant and dependants£590£590£0
T2 Minister of Religion – main applicant and dependants£769£769£0
International Sportsperson, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for 12 months or less [footnote 2] – main applicant and dependants£319£319£0
International Sportsperson, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over 12 months  [footnote 2] – main applicant and dependants£769£769£0
Temporary Work – Seasonal Worker, Religious Worker, Charity Worker, Creative Worker, International Agreement, Government Authorised Exchange, Youth Mobility Scheme and India young professionals scheme visa – main applicant and dependants£319£319£0
Representative of an overseas business – main applicant and dependants£769£769£0
Global Business Mobility – Senior or Specialist Worker – up to 3 years – main applicant and dependants£769£769£0
Global Business Mobility – Senior or Specialist Worker – more than 3 years -main applicant and dependants£1,519£1,519£0
Global Business Mobility – Graduate Trainee – main applicant and dependants£319£319£0
Global Business Mobility – Service Supplier – main applicant and dependants£319£319£0
Global Business Mobility – UK Expansion Worker – main applicant and dependants£319£319£0
Global Business Mobility – Secondment Worker – main applicant and dependants£319£319£0
Scale-up – main applicant and dependants£880£880£0
High Potential Individual – main applicant and dependants£880£880£0

3. Study – applications made outside the UK

Fees categoryCurrent feeFee from 11 November 2025Fee change
Student – main applicant and dependants£524£524£0
Child Student£524£524£0
Short term student studying English language for more than 6 months but not more than 11 months£214£214£0

4. Optional premium services outside the UK

Fees categoryCurrent feeFee from 11 November 2025Fee change
Priority Visa service – Settlement£500£500£0
Priority Visa service – Non-Settlement£500£500£0
Super priority visa service£1,000£1,000£0
User Pays Visa Application service£76.50£76.50£0
The provision of an immigration officer to provide any premium service relating to entry into or transit through the United Kingdom (per hour per officer)£150£150£0
International Contact Centre – Email Service (per query)£2.74£2.74£0
International Contact Centre – Telephone Helpline (per minute)£0.69£0.69£0

5. Optional premium services in the UK

Fees categoryCurrent feeFee from 11 November 2025Fee change
Super Priority service£1,000£1,000£0
Expedited processing – Priority service£500£500£0
On-Demand service (Mobile Biometric Enrolment) (per hour per representative of the contractor providing the service)£650£650£0
The provision of an immigration officer to deliver any premium service, to a Government Department, relating to entry into or transit through the United Kingdom£72.27£72.27£0
The provision of an immigration officer to deliver any premium service, relating to entry into or transit through the United Kingdom (per hour per officer)£150£150£0
Premium status checks and advice – Administrative Officer (per minute) [footnote 4]£0.80£0.80£0
Premium status checks, advice or training – Executive Officer (inside office hours) (per minute) [footnote 4]£0.88£0.88£0
Premium status checks, advice or training – Executive Officer (outside office hours) (per minute) [footnote 4]£1.10£1.10£0
Premium status checks, advice or training – Higher Executive Officer (inside office hours) (per minute) [footnote 4]£0.97£0.97£0
Premium status checks, advice or training – Higher Executive Officer (outside office hours) (per minute) [footnote 4]£1.23£1.23£0

6. Premium services at the border

Fees categoryCurrent feeFee from 11 November 2025Fee change
Registered Traveller (Adult) – Yearly Subscription (per year)£50£50£0
Registered Traveller (Child) – Yearly Subscription (per year)£24£24£0
Registered Traveller – Registration of New Documents£20£20£0
Fast Track – Heathrow£10£10£0
Fast track – Other ports of entry£10£10£0

7. Work – applications made in the UK

Fees categoryCurrent feeFee from 11 November 2025Fee change
Innovator Founder – main applicant and dependants£1,590£1,590£0
Endorsement fee under Innovator Founder route (payable to endorsing body) excluding VAT£1,000£1,000£0
Contact point meeting with endorsing body under Innovator Founder route (payable to endorsing body) excluding VAT£500£500£0
Start-up – main applicant and dependants£625£625£0
Approval letter from a competent body in respect of an initial application for Global Talent£561£561£0
Global Talent – main applicant – where Approval Letter is required£205£205£0
Global Talent  – main applicant – where Approval Letter is not required£766£766£0
Global Talent – dependants only£766£766£0
Graduate Route – main applicant and dependants£880£880£0
Tier 1 (Exceptional Talent) – dependants only£766£766£0
Tier 1 (Entrepreneur) – main applicant and dependants£1,590£1,590£0
Tier 1 (Investor) – main applicant and dependants£2,000£2,000£0
Skilled Worker, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less [footnote 2] – main applicant and dependants£885£885£0
Skilled Worker, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over three years [footnote 2] – main applicant and dependants£1,751£1,751£0
Skilled Worker – a job on the Immigration Salary List where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less [footnote 2] – main applicant and dependants£590£590£0
Skilled Worker – a job on the Immigration Salary List where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over three years [footnote 2] – main applicant and dependants£1,160£1,160£0
Skilled Worker – Health and Care Visa – where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less [footnote 2] [footnote 3] – main applicant and dependants£304£304£0
Skilled Worker – Health and Care Visa – where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over three years  [footnote 2] [footnote 3] – main applicant and dependants£590£590£0
Skilled Worker – a job on the Immigration Salary List – Health and Care Visa – where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less [footnote 2] [footnote 3] – main applicant and dependants£304£304£0
Skilled Worker – a job on the Immigration Salary List – Health and Care Visa – where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over three years [footnote 2] [footnote 3] – main applicant and dependants£590£590£0
T2 Minister of Religion  – main applicant and dependants£885£885£0
International Sportsperson, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for 12 months or less [footnote 2] – main applicant and dependants£319£319£0
International Sportsperson, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over 12 months [footnote 2] – main applicant and dependants£885£885£0
Temporary Work – Seasonal Worker, Religious Worker, Charity Worker, Creative Worker, International Agreement, Government Authorised Exchange and Youth Mobility Scheme – main applicant and dependants£319£319£0
Representative of an overseas business – main applicant and dependants£885£885£0
Global Business Mobility – Senior or Specialist Worker – up to 3 years – main applicant and dependants£885£885£0
Global Business Mobility – Senior or Specialist Worker – more than 3 years – main applicant and dependants£1,751£1,751£0
Global Business Mobility – Graduate Trainee – main applicant and dependants£319£319£0
Global Business Mobility – Service Supplier – main applicant and dependants£319£319£0
Global Business Mobility – UK Expansion Worker – main applicant and dependants£319£319£0
Global Business Mobility – Secondment Worker – main applicant and dependants£319£319£0
Scale-up – main applicant and dependants£880£880£0
High Potential Individual – main applicant and dependants£880£880£0

8. Study – applications made in the UK

Fees categoryCurrent feeFee from 11 November 2025Fee change
Student – main applicant and dependants£524£524£0
Child student£524£524£0

9. Other applications made in the UK

Fees categoryCurrent feeFee from 11 November 2025Fee change
Visitor Extension – main applicant and dependants£1,100£1,100£0
Leave to enter for persons in the UK who are liable to immigration detention£1,321£1,321£0
Leave to remain – Other£1,321£1,321£0
Hong Kong British National (In-Country) for 30 months – main applicant and dependants£193£193£0
Hong Kong British National (In-Country) for 5 years – main applicant and dependants£268£268£0
Processing an application which is subsequently rejected as invalid£28£28£0
Indefinite leave to remain – main applicant and dependants£3,029£3,029£0
Replacement Biometric Residence Card (issued under the EU Settlement Scheme) which has been lost, stolen, damaged or destroyed£19£19£0
Replacement Biometric Residence Permit which has been lost, stolen, damaged or destroyed£19£19£0
Travel Document – Certificate of travel – adult£300£300£0
Travel Document – Certificate of travel – child£151£151£0
Travel Document – Convention travel document – adult£94.50£94.50£0
Travel Document – Convention travel document – child£61.50£61.50£0
Administrative Review£80£80£0
Life in the UK test£50£50£0

10. Nationality

Fees categoryCurrent feeFee from 11 November 2025Fee change
Naturalisation (British citizenship) [footnote 5]£1,605£1,605£0
Naturalisation British overseas territory citizens£1,070£1,070£0
Nationality registration as a British citizen – adult [footnote 5]£1,446£1,446£0
Nationality registration as a British citizen – child [footnote 6]£1,214£1,214£0
Nationality registration as a British citizen (under provisions for Irish citizens) – adult [footnote 5]£723£723£0
Nationality Registration as a British citizen (under provisions for Irish citizens) – child [footnote 6]£607£607£0
The arrangement of a citizenship ceremony (including the administration of a citizenship oath and pledge at the ceremony).£130£130£0
The administration of a citizenship oath, or oath and pledge where the oath, or oath and pledge, are not administered at a citizenship ceremony or by a justice of the peace.£5£5£0
Nationality registration – British overseas territory citizen, British overseas citizens, British Subjects, British protected persons – adult£964£964£0
Nationality registration – British overseas territory citizen, British overseas citizens, British Subjects, British protected persons – child£810£810£0
Renunciation of nationality£482£482£0
Certificate of Entitlement Nationality Right of Abode (In the UK)£589£589£0
Nationality review£482£482£0
Status Letter (Nationality)£459£459£0
Non-acquisition Letter (Nationality)£459£459£0
Nationality correction to certificate£428£428£0
Nationality – supply of a certified copy of a notice, certificate, order or declaration£428£428£0
Nationality reissued Certificate£428£428£0

11. Sponsorship

Fees categoryCurrent feeFee from 11 November 2025Fee change
The expedited processing of a sponsorship management request made by a Worker sponsor or Temporary worker sponsor£200£350£150
Priority service for expedited processing of sponsor licence applications£500£750£250
Worker sponsor licence (large sponsor )£1,579£1,579£0
Worker sponsor licence (small sponsor)£574£574£0
Student sponsor licence£574£574£0
Temporary Worker sponsor licence£574£574£0
Worker and Temporary Worker sponsor licence (large sponsor)£1,579£1,579£0
Worker and Student sponsor licence (large sponsor)£1,579£1,579£0
Worker, Temporary Worker and Student sponsor licence (large sponsor)£1,579£1,579£0
Temporary Worker and Student sponsor licence£574£574£0
Worker sponsor licence (large sponsor), where sponsor currently holds a Temporary Worker and/or Student Sponsor Licence£1,005£1,005£0
Endorsement fee for a Scale-up sponsor licence under Endorsing Body Pathway (payable to the endorsing body) excluding VAT£1,500£1,500£0
Student sponsor basic compliance assessment£574£574£0
Sponsor action plan£1,579£1,579£0
Certificate of Sponsorship (CoS), or approval under Sponsor a Worker [footnote 2]: Skilled Worker, T2 Minister of Religion, Global Business Mobility – Senior or Specialist Worker£525£525£0
Certificate of Sponsorship (CoS),  or approval under Sponsor a Worker [footnote 2]:- Temporary Worker including Global Business Mobility – Graduate Trainee, UK expansion Worker, Service Supplier and Secondment Worker route and Scale-up route£55£55£0
Certificate of Sponsorship (CoS), or approval under Sponsor a Worker for International Sportsperson route – Over 12 Months [footnote 2]£525£525£0
Certificate of Sponsorship (CoS), or approval under Sponsor a Worker for International Sportsperson route – Up to 12 months or less [footnote 2]£55£55£0
Confirmation of Acceptance for Study (CAS) for student, child student£55£55£0

12. Assessment of an overseas qualification – applications made both outside the UK and in the UK

Fees categoryCurrent feeFee from 11 November 2025Fee change
For a recognised standard of overseas qualification including, if requested, a recognised appropriate level of English language£210£210£0

Sursa: Home Office immigration and nationality fees

Updated 21 October 2025

Lista firmelor de contabilitate implicate în scheme de evaziune fiscală

Dacă folosiți oricare dintre schemele prezentate pe liste sau scheme similare, HMRC vă sfătuiește insistent să vă retrageți din ele și să vă rezolvați problemele fiscale pentru a preveni acumularea unei datorii fiscale mari.

Dacă sunteți îngrijorat de posibilitatea de a fi implicat într-o schemă de evitare a taxelor, sau credeți că sunteți deja implicat și doriți să ieșiți dintr-o schemă de eveziune fiscală, contactați HMRC.

Dacă sunteți implicat în oricare dintre schemele de evitare a taxelor prezentate pe această pagină, sau recunoașteți oricare dintre promotori, intermediari, sau furnizori, trebuie să contactați HMRC cât mai curând posibil.

Există și alte scheme, promotori, intermediari și furnizori despre care HMRC nu poate publica informații în acest moment. Acest lucru se poate datora faptului că:

  • HMRC colectează informații despre promotor, intermediar, furnizor sau despre schemele de evitare a taxelor care sunt promovate
  • HMRC ia în considerare reprezentările unui promotor, intermediar sau furnizor
  • perioada de apel pentru ne retragerea unui stop notice nu s-a încheiat
  • HMRC nu are cunoștință despre schema de evitare a taxelor, promotor, intermediar sau furnizor

Dacă doriți să obțineți mai multe informații despre o companie sau directorii acesteia, puteți verifica Companies House.

Puteți raporta online la HMRC schemele de evitare a taxelor și persoanele care vă oferă aceste scheme, folosind serviciul report tax fraud or avoidance. Puteți trimite acest formular anonim. Nu trebuie să vă dați numele, adresa sau emailul.

Lista schemelor de evaziune fiscală, a promotorilor, intermediarilor și furnizorilor

A to C

This is part of the alphabetical list of named tax avoidance schemes, promoters, enablers and suppliers.

D to F

This is part of the alphabetical list of named tax avoidance schemes, promoters, enablers and suppliers.

G to I

This is part of the alphabetical list of named tax avoidance schemes, promoters, enablers and suppliers.

J to L

This is part of the alphabetical list of named tax avoidance schemes, promoters, enablers and suppliers.

M to O

This is part of the alphabetical list of named tax avoidance schemes, promoters, enablers and suppliers.

P to R

This is part of the alphabetical list of named tax avoidance schemes, promoters, enablers and suppliers.

S to U

This is part of the alphabetical list of named tax avoidance schemes, promoters, enablers and suppliers.

V to X

Y to Z

This is part of the alphabetical list of named tax avoidance schemes, promoters, enablers and suppliers.

ABC Umbrella Ltd

Details of persons suspected of promoting the scheme, or of being a connected person, or having any other role in relation to making the scheme available for implementationABC Umbrella Ltd / Kevin Cutler (Director of ABC Umbrella Ltd) / Krevit Ltd (Incorporated in Cyprus) / Giannakis Fysentzou (Director of Krevit Ltd)
Addresses of persons suspected of promoting the scheme, or of being a connected person, or having any other role in relation to making the scheme available for implementationABC Umbrella Ltd: 1921 Building C/O Aspirations Accountancy, East Malling Business Centre, New Road, East Malling, United Kingdom, ME19 6BJ / Krevit Ltd: Stratigou Timagia, 15, Linda Court, Floor 3, 6051, Larnaca, Cyprus
Date of publication9 August 2023
Last updated22 May 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve individuals providing their services to end clients or agencies through ABC Umbrella Limited as their employer. The individuals also enter an agreement with Krevit Ltd where individuals grant the right to enter an Annuity Agreement in exchange for payments (the Grantee Payments). The individuals receive payment from ABC Umbrella Limited. However, tax and National Insurance contributions (NICs) are only deducted on a small part of the amount. This is evidenced on the payslips and figures reported to HMRC. It is HMRC’s view that the larger amount, paid without tax or NICs deducted, is for the Grantee Payments, but paid by ABC Umbrella Limited on behalf of Krevit Ltd. It is also HMRC’s view that the Grantee Payments are additional disguised income for services provided by individuals through ABC Umbrella Limited, and the entire payment should therefore be subject to tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC have previously published Spotlight 60 guidance on agency workers and contractors employed by umbrella companies. HMRC has now allocated a scheme reference number (SRN) 60705829 to the arrangements on 26 July 2023 under section 311 Finance Act 2004 ‘Disclosure of Tax Avoidance Schemes’. Representatives of contractorteam.co.uk (CT), contact individuals, including some they have identified on social media websites. Often this includes emailing individuals using the following email address format: support(number)@contractorteam.co.uk. CT provide pay illustrations with their emails, offering potential employees the opportunity to maximise take-home pay. They make referrals to umbrella companies promoting tax avoidance schemes and request personal data to pass on to those umbrella companies.

Abchurch Ltd

Details of persons suspected of promoting the schemeAbchurch Ltd
Addresses of persons suspected of promoting the scheme128 City Road, London, EC1V 2NX
Date of publication29 February 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of Abchurch Ltd. Employees receive part of their Abchurch Ltd remuneration at a rate close to the National Minimum Wage or National Living Wage with Income Tax and National Insurance contributions (NICs) deducted. Employees receive the balance of their remuneration, disguised as a loan, credit, or other payment without Income Tax or NICs deducted.
Any other information HMRC considers relevant to publish about these schemesIt is HMRC’s view that all remuneration paid to employees of Abchurch Ltd is taxable. HMRC has previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC is aware that some umbrella companies operate more than one scheme, for example, a standard compliant scheme and a non-compliant scheme. HMRC advises employees of Abchurch Ltd to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Acacia Management Services Limited

Name of promoter of scheme and connected personAcacia Management Services Limited (AMS) / Jake Hamill (former director of Acacia Management Services Limited)
Address of promoter of scheme27 Byrom Street, Manchester, M3 4PF / Former address: Office 2.24 Edward Pavilion, Albert Dock, Liverpool, L3 4AF
Date of publication11 April 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workScheme users enter into a contract of employment and an option grant agreement with AMS. AMS invoice recruitment agencies for the services provided by the scheme users. On receipt of payment from the recruitment agencies, AMS pays a National Minimum Wage or National Living Wage salary to the scheme users with tax and National Insurance contributions (NICs) deducted. AMS also makes a second payment to scheme users, described as an ‘option grant’, with no tax or NICs deducted.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that the option grant payments are no different to normal income, and tax and NICs are payable. HMRC have 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 of AMS to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. HMRC has evidence that AMS predominantly worked with recruitment agencies in the medical sector.

Accent Umbrella Ltd

Details of persons suspected of promoting the schemeAccent Umbrella Ltd (AUL)
Addresses of persons suspected of promoting the schemeUnit 1-3 Salisbury Street, Widnes, WA8 6PJ / Previous address: 20-22 Wenlock Road, London N1 7GU
Date of publication9 May 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workSome employees of AUL receive their remuneration made up of 2 elements. The first element is a salary in line with National Minimum Wage rates that has Income Tax and National Insurance contributions (NICs) deducted. However, the second element has no Income Tax and NICs deducted.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment 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. HMRC are aware that some umbrella companies operate more than one scheme, for example a standard compliant scheme and a non-compliant scheme. The AUL website shows examples of contractors working in the medical and tech sectors. HMRC advise employees of AUL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. HMRC also advise employees to be cautious of following advice from published promoters to join other umbrella companies as in its first month of operation 100% of the employees of AUL had previously been employed by a previously published promoter.

Acquda Limited

Details of persons suspected of promoting the schemeAcquda Limited (AL)
Addresses of persons suspected of promoting the scheme45-55 Commercial Street, London, E1 6BD
Date of publication8 August 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve users providing their services to end clients as employees of AL. The users receive a payment made up of 2 amounts. The first is a basic salary at or around the minimum rate permitted under the National Minimum Wage Act 1998 which is subject to deductions for Income Tax and National Insurance contributions (NICs). Scheme users also receive a secondary amount without deductions for Income Tax and NICs. 
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment 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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of AL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. 

Acquda Solutions Limited

Details of persons suspected of promoting the schemeAcquda Solutions Limited (ASoL)
Addresses of persons suspected of promoting the scheme50 Princes Street, Ipswich, IP1 1RJ
Date of publication5 December 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve individuals providing their services to end clients as employees of ASoL. 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 without deductions of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment 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. HMRC suspects the arrangement is targeted at NHS and local council workers. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of ASoL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Adapt Limited

Details of persons suspected of promoting the scheme, or of being a connected personAdapt Limited (Based in Isle of Man) / David Michael Yeomans (director of Adapt Limited) / Frank Umbrella Limited (in liquidation) / TGI Payday Limited
Addresses of persons suspected of promoting the schemeAdapt Limited, 6th Floor, Harbour Court, Lord Street, Douglas, Isle of Man, IM1 4LN / Frank Umbrella Limited, C/O Cg & Co, 27 Byrom Street, Manchester, M3 4PF / TGI Payday Limited, 145 Grimsby Road, Cleethorpes, England, DN35 7DG
Date of publication7 November 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe scheme users sign a contract of employment and commercial loan agreement with Adapt Limited, a company based in the Isle of Man. Frank Umbrella Limited/TGI Payday Limited, both umbrella companies based in the UK, then enter into an agreement for the provision of the scheme user’s services. The UK umbrella companies then contract the scheme user’s services to a UK intermediary/agency. The UK intermediary/agency then contracts the scheme user’s services to the end client. The end client pays the UK intermediary/agency for the scheme user’s services, who in turn pay the UK umbrella companies. Following the deduction of a fee, the UK umbrella companies pay the remaining amount to Adapt Limited. Adapt Limited pays a National Minimum Wage/National Living Wage salary to the scheme user subjected to Income Tax and National Insurance contributions (NICs) and a payment, described as a loan, pursuant to the loan agreement, which is made without deductions of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC also issued a POTAS Stop Notice to Adapt Limited and TGI Payday Limited on 2 May 2024 and published details of the arrangements on 12 September 2024. The Stop Notice requires Adapt Limited and TGI Payday Limited to stop selling or promoting the scheme. You can find more details on List of tax avoidance schemes subject to a stop notice. Details are listed under Stop notice 29.

Agile Pay Ltd

Name of promoterAgile Pay Ltd
Date arrangements subject to Stop Notice published21 March 2024
Date name of promoter subject to Stop Notice published17 October 2024
POTAS publicationList of tax avoidance schemes subject to a stop notice

AI Global Workforce Ltd

Name of promoterAI Global Workforce Ltd
Date arrangements subject to Stop Notice published12 September 2024
Date name of promoter subject to Stop Notice published12 September 2024
POTAS publicationList of tax avoidance schemes subject to a stop notice

AIT Umbrella Limited

Details of persons suspected of promoting the schemeAIT Umbrella Limited (AIT) (Company Registration Number 10943923)
Addresses of persons suspected of promoting the schemeBromsgrove Enterprise Park, Isidore Road, Bromsgrove, Worcestershire, B60 3ET
Date of publication14 August 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of AIT. Employees receive part of their AIT remuneration at a rate close to the National Minimum Wage or National Living Wage which is subjected to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’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 advise employees of AIT to familiarise themselves with Spotlight 60 and to satisfy themselves that the correct amount of tax is being deducted on their income. It appears employees within the social work sector have adopted the use of these arrangements. These individuals are likely to be employed through AIT but are undertaking work for local authorities and within the healthcare sector.

Alphasaint Ltd

Details of persons suspected of promoting the schemeAlphasaint Ltd (ASL)
Addresses of persons suspected of promoting the scheme71-75 Shelton Street, London, England, WC2H 9JQ
Date of publication11 April 2024
Information updated5 September 2024 
Scheme reference number (SRN)     93135363   
Date SRN allocated to the scheme     16 May 2024    
Legislation under which this scheme/promoter has been namedFinance Act 2022 
How the scheme is claimed to workThe scheme users’ total remuneration for their contracts with ASL is artificially separated into 2 elements. The first element is a salary with Income Tax and National Insurance contributions (NICs) deducted. The second element is paid without deduction of Income Tax and NICs by ASL and it is claimed to not count as employment income, as it is claimed to be paid by virtue of a conditional annuity purchase agreement.
Any other information HMRC considers relevant to publish about these schemesThe scheme reference number (SRN) 93135363 was allocated to the arrangements on 16 May 2024. HMRC’s view is that both elements of the payment should be treated as ‘normal income / as the users’ salary’ and is therefore subject to Income Tax and NICs. HMRC has previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of ASL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. 

AML Tax (UK) Limited

We have published details of 3 schemes that have been supplied and/or promoted by AML Tax (UK) Limited:

  • a scheme utilising an annuity arrangement
  • a scheme utilising an employee benefit trust (EBT)
  • a scheme utilising a split contract

AML Tax (UK) Limited — Annuity Arrangements

Name of schemeAnnuity Arrangements
Name of promoter or supplier of schemeAML Tax (UK) Limited (AML)
Address of promoter or supplier of scheme1st Floor, Blackfriars House, Parsonage, Manchester M3 2JA
Date of publication19 January 2023
Scheme reference number (SRN)64011522
Date SRN allocated to the scheme19 May 2022
Legislation under which this scheme/promoter has been namedDisclosure of Tax Avoidance Schemes (DOTAS)
Statutory Provisions on which the tax advantage is basedSection 455 of the Corporation Tax Act 2010 (CTA)
How the scheme is claimed to work — summaryThere is usually a pre-existing loan between a director/shareholder (the ‘scheme user’) and their company. The user signs an ‘option agreement’ with the company. In return for signing the option agreement, the company releases the user from their obligation to repay the loan. The ‘option’ enters the user into an annuity agreement with the company, under which the user is required to pay an annuity to the company for life, if exercised. However, an ‘early encashment’ mechanism within the annuity agreement enables the company to cancel its option rights for a nominal fee. The company will usually cancel the option so that the scheme users do not pay the annuity or loan repayment. Therefore, the company does not pay Corporation Tax on the loan.
Judicial rulings relating to the schemeHMRC v AML Tax (UK) Ltd [2022] UKFTT 114

AML Tax (UK) Limited — AML Prefunded EBT

Name of schemeAML Prefunded EBT
Name of promoter or supplier of schemeAML Tax (UK) Limited (AML)
Address of promoter or supplier of scheme1st Floor, Blackfriars House, Parsonage, Manchester M3 2JA
Date of publication19 January 2023
Scheme reference number (SRN)71821313
Date SRN allocated to the scheme19 May 2022
Legislation under which this scheme/promoter has been namedDisclosure of Tax Avoidance Schemes (DOTAS)
Statutory Provisions on which the tax advantage is basedSection 62 Income Tax (Earnings and Pensions) Act 2003 (ITEPA)
How the scheme is claimed to work — summaryAn offshore company linked to AML creates and funds an employee benefit trust (EBT). The offshore company sells its right to nominate a beneficiary of the EBT to a company that the scheme users are directors of (the ‘user company’). The user company nominates the scheme users as beneficiaries and assigns them the debt that is owed to the offshore company via the director’s loan account (DLA); this debt is left outstanding. The outstanding debt is used to offset other loans received through the DLA, therefore avoiding Income Tax. The company also claims a Corporation Tax deduction for the amount of this assigned debt under employee costs.
Judicial rulings relating to the schemeHMRC v AML Tax (UK) Ltd [2022] UKFTT 114

AML Tax (UK) Limited — AML Split Contract

Name of schemeAML Split Contract
Name of promoters or suppliers of schemeAML Tax (UK) Limited (AML) / Denmedical UK Limited
Address of promoters or suppliers of scheme1st Floor Blackfriars, Parsonage, Manchester M3 2JA (address same for both promoters / suppliers)
Date of publication19 January 2023
Scheme reference number (SRN)15062269
Date SRN allocated to the scheme28 July 2022
Legislation under which this scheme/promoter has been namedDisclosure of Tax Avoidance Schemes (DOTAS)
Statutory Provisions on which the tax advantage is basedSection 62 Income Tax (Earnings and Pensions) Act 2003 (ITEPA)
How the scheme is claimed to work — summaryAML and Denmedical UK Limited promote the same scheme. A limited company splits the services provided by its director (the ‘scheme user’) into ‘fiduciary services’ and ‘consultancy services’. An offshore company contracts with the scheme user to supply their consultancy services to the limited company via the offshore company. The scheme user also signs a loan agreement with the offshore company in their capacity as trustee of a linked benefit trust. The scheme user is paid a notional salary from the limited company for fiduciary services, a loan from the linked trust and a notional retainer payment from the offshore company. The retainer payment and loan are both claimed to relate to ‘self-employed consultancy services’. The loan is made without Income Tax or National Insurance contributions deducted.
Judicial rulings relating to the schemeHMRC v AML Tax (UK) Ltd and Denmedical UK Ltd [2022] UKFTT 174

Apricot Umbrella Limited

Details of persons suspected of promoting the scheme, or of being a connected person, or having any other role in relation to making the scheme available for implementationApricot Umbrella Limited (AUL) / Mr Brian Ash (Former director of Apricot Umbrella Limited) / ADYE Ltd (Based in Cyprus) / Giannakis Fisentzou (Director of ADYE Ltd)
Addresses of persons suspected of promoting the scheme, or having any other role in relation to making the scheme available for implementationApricot Umbrella Limited: 20 North Lane, Canterbury, CT2 7PG / ADYE Ltd: 5-7 G&S Court, 4th Floor, Flat/Office 401, 6030, Larnaca, Cyprus
Date of publication2 August 2023
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve individuals providing their services to end clients or agencies through AUL and entering into an agreement where individuals grant ADYE Ltd a right to enter an Annuity Agreement in exchange for payments (the ‘Grantee Payments’). The individuals receive payment from AUL, however, tax and National Insurance contributions (NICs) are only deducted on a small part of the amount. This is evidenced on the payslips and figures reported to HMRC. It is HMRC’s view, that the larger amount, paid without deduction of tax and NICs was for the ‘Grantee Payments’, but is paid by AUL on behalf of ADYE Ltd. It is also HMRC’s view that the ‘Grantee Payments’ were additional disguised income for the services individuals provided through AUL, and therefore the entire payment should be subject to tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC have previously published Spotlight 60 guidance on agency workers and contractors employed by umbrella companies. HMRC has now allocated a scheme reference number (SRN) 49908130 to the arrangements on 02 November 2023 under section 311 Finance Act 2004 ‘Disclosure of Tax Avoidance Schemes’.

Arrow Tree Consulting Limited

Details of persons suspected of promoting the schemeArrow Tree Consulting Limited (Company number 15424716)
Addresses of persons suspected of promoting the scheme85 Great Portland Street, First Floor, London, England, W1W 7LT
Date of publication5 June 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of Arrow Tree Consulting Limited. Employees receive part of their remuneration at a rate close to the National Minimum Wage or National Living Wage which is subjected to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of Arrow Tree Consulting Limited to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. HMRC has identified that some of the users of these arrangements are employed within the social work and healthcare sectors. These individuals are likely to be employed through Arrow Tree Consulting Limited but are undertaking work for local authorities.

Astra Limited

Details of persons suspected of promoting the scheme, or of being a connected personAstra Limited (Based in Isle of Man) / David Coyle (director of Astra Limited) / TGI Payday Limited
Addresses of persons suspected of promoting the schemeAstra Limited: 6th Floor, Harbour Court, Lord Street, Douglas, Isle of Man, IM1 4LN / TGI Payday Limited: 145 Grimsby Road, Cleethorpes, England, DN35 7DG
Date of publication28 November 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe scheme users sign a contract of employment and commercial loan agreement with Astra Limited based in the Isle of Man. A UK umbrella company (TGI Payday Limited) then enters into an agreement for administrative services with Astra Limited for the provision of the scheme user’s services. TGI Payday Limited then contract the scheme user’s services to a UK intermediary/agency. The UK intermediary/agency then contracts the scheme user’s services to the end client. The end client pays the UK intermediary/agency for the scheme user’s services, who in turn pay TGI Payday Limited. Following the deduction of a fee, TGI Payday Limited pay the remaining amount to Astra Limited. Astra Limited pay a National Minimum Wage/National Living Wage salary to the scheme users, which is subjected to deductions of Income Tax and National Insurance contributions (NICs), and an additional payment, described as a loan, pursuant to the loan agreement, which is made without the deductions of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC also issued a POTAS Stop Notice to Astra Limited and TGI Payday Limited on 16 July 2024 and published details of the arrangements on 14 November 2024. The Stop Notice requires Astra Limited and TGI Payday Limited to stop selling or promoting the scheme. You can find more details on List of tax avoidance schemes subject to a stop notice. Details are listed under Stop notice 40.

B2BTradecard Limited

Details of persons suspected of promoting the scheme or having any other role in relation to making the scheme available for implementation(Promoter:) 1. B2BTradecard Limited (B2B) / (Any Other Role:) 2. Harrison Beale & Owen Management Services Limited (HBOMS) / 3. HB&O Ltd (Previously known as Harrison Beale & Owen Limited) (HBOL) / 4. SPM Management Consultancy Ltd (SPMCL) / 5.  Ojak Consultancy Limited (Trading as Certax Basingstoke) (OCL) / 6. Atlas Accountancy Limited (AAL) / 7. Henry Bramall & Co Limited (HBC) / 8. Roelken Limited (RL)
Addresses of persons suspected of promoting the scheme or having any other role in relation to making the scheme available for implementation1. B2B: 5a Chorley Business and Technology Centre, Euxton Lane, Chorley, PR7 6TE / 2. HBOMS: Highdown House 11 Highdown Road, Sydenham, Leamington Spa, Warwickshire, CV31 1XT / 3. HBOL: Highdown House, 11 Highdown Road, Leamington Spa, Warwickshire, England, CV31 1XT / 4. SPMCL: 12 Mirage 33 Shore Road, Sandbanks, Poole, Dorset, England, BH13 7PJ / 5. OCL: Office 16, Devonshire House Aviary Court, Wade Road, Basingstoke, Hampshire, England, RG24 8PE / 6.  AAL: Suite 7, Europa House, 11 Marsham Way, Gerrards Cross, England, SL9 8BQ / 7. HBC: Unit 8, Acorn Business Park, Woodseats Close, Sheffield, South Yorkshire, S8 0TB / 8. RL: Highdown House 11 Highdown Road, Sydenham, Leamington Spa, Warwickshire, CV31 1XT
Date of publication18 July 2024
Last updated18 September 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve companies buying ‘advertising’ services from B2B to connect with other organisations via B2B’s online platform. The companies claim Corporation Tax deductions for the amounts spent on B2B advertising. B2B then return up to 80% of the advertisement spend to the associated directors or any person chosen by the company via the provision of prepaid debit cards without deductions by the company for Income tax or National Insurance contributions (NICs). These amounts are described as ‘loyalty points’ with every 1 point worth £1 to the individual. B2B uses other companies to attract and refer scheme users. B2B enter into ‘Introducer Agreements’ with persons who will introduce their clients to B2B’s representatives and the B2B proposal. As per their Introducer Agreement, the companies receive fees based on a fixed percentage of the amounts spent by their clients on the B2B arrangements.
Any other information HMRC considers relevant to publish about these schemesIt is HMRC’s view that the redeemed ‘loyalty points’ are disguised remuneration and as such should be subject to deductions for Income Tax and NICs. Furthermore, it is also HMRC’s view that the advertising amounts paid by the companies to B2B are not allowable deductions for Corporation tax purposes. In some cases, the companies referring clients to B2B also act as agents or statutory auditors, or both, for their clients.

Back Office Assistance 1 Limited

Details of persons suspected of promoting the schemeBack Office Assistance 1 Limited (BOA1L)
Addresses of persons suspected of promoting the scheme167-169 Great Portland Street, London, W1W 5PF
Date of publication10 April 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve users providing their services to ‘end users’ as employees of BOA1L. Employees of BOA1L receive part of their remuneration as a salary, paid at or close to the minimum rate permitted under the National Minimum Wage Act 1998, that is subjected to deductions for Income Tax and National Insurance contributions (NICs). However, HMRC suspects that they also receive a secondary element of their renumeration without deductions for Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment should be treated as ‘normal income/as the User’s salary’, and therefore subject to Income Tax and NICs. HMRC has previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC is aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advises employees of BOA1L to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. The arrangements target employees in the healthcare and local council professions.

Back Office Services 1 Limited

Details of persons suspected of promoting the schemeBack Office Services 1 Limited (BOS1L)
Addresses of persons suspected of promoting the scheme167-169 Great Portland Street, London, W1W 5PF
Date of publication10 April 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve users providing their services to ‘end users’ as employees of BOS1L. Employees of BOS1L receive part of their remuneration as a salary, paid at or close to the minimum rate permitted under the National Minimum Wage Act 1998, that is subjected to deductions for Income Tax and National Insurance contributions (NICs). However, HMRC suspects that they also receive a secondary element of their renumeration without deductions for Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment should be treated as ‘normal income/as the User’s salary’, and therefore subject to Income Tax and NICs. HMRC has previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC is aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advises employees of BOS1L to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. The arrangements target employees in the healthcare, social care and local authority professions.

Back Office Systems 1 Limited

Details of persons suspected of promoting the schemeBack Office Systems 1 Limited (BOSYSL)
Addresses of persons suspected of promoting the scheme7 Bell Yard, Bell Yard, London, England, WC2A 2JR
Date of publication1 May 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve scheme users providing their services to end users as employees of BOSYSL. Employees of BOSYSL receive part of their remuneration as a salary, paid at or close to the minimum rate permitted under the National Minimum Wage Act 1998, that is subjected to deductions for Income Tax and National Insurance contributions (NICs). However, HMRC suspect that employees also receive a secondary element of remuneration that is not subjected to deductions for Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the employee’s pay are earnings from employment 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. 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 of BOSYSL to familiarise themselves with the guidance in Spotlight 60 and to satisfy themselves that the correct amount of tax is being deducted on their income. The arrangements target professionals working in the healthcare, social care and local authority sectors.

Balance Bay Limited

Details of persons suspected of promoting the schemeBalance Bay Limited (BBL) (in liquidation)
Addresses of persons suspected of promoting the schemePrevious address: Office 5272, 321-323 High Road, Romford, RM6 6AX
Date of publication8 August 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workEmployees of BBL receive part of their remuneration as a salary, paid at or close to the minimum rate permitted under the National Minimum Wage Act 1998, that is subjected to deductions for income tax and National Insurance contributions (NICs). However, they also receive a secondary element of their remuneration without deductions for Income Tax and NICs. 
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment 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. 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 of BBL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Balance Bay Services Limited

Details of persons suspected of promoting the schemeBalance Bay Services Limited (BBSL)
Addresses of persons suspected of promoting the scheme7 Bell Yard, London, WC2A 2JR
Date of publication7 November 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide their services to end clients as employees of BBSL. Some employees of BBSL receive part of their remuneration as a salary, paid at or close to the minimum rate permitted under the National Minimum Wage Act 1998 that is subjected to deductions for Income Tax and National Insurance contributions (NICs). The employees also receive a secondary element of their remuneration without the deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC also has reason to suspect that BBSL targets NHS and Council workers. HMRC advise employees of BBSL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Blizzard Pay Ltd

Details of persons suspected of promoting the schemeBlizzard Pay Ltd (BPL)
Addresses of persons suspected of promoting the scheme20 Wenlock Road, London, N1 7GU
Date of publication25 July 2024
Last updated24 July 2025
Scheme reference number (SRN)03131798
Date SRN Allocated to the Scheme11 March 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide 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 is subjected to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the employees’ pay are employment income, 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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of BPL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. HMRC allocated a scheme reference number (SRN) 03131798 to the arrangements on 11 March 2025 under section 311 Finance Act 2004 ‘Disclosure of Tax Avoidance Schemes.’ You can find out what this means for you by reading the DOTAS guidance.

Bluemoore Associates Ltd

Details of persons suspected of promoting the scheme, or of being a connected personBluemoore Associates Ltd (BAL) /Oliver Jenner (Sole director of BAL)
Addresses of promoters suspected of promoting the schemeBluemoore Associates Ltd: 50 Princes Street, Ipswich, IP1 1RJ
Date of publication28 June 2023
Publication last updated1 December 2023
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve users providing their services to end clients through BAL. The users sign a contract of employment that will pay them a basic salary at a rate of National Minimum Wage or National Living Wage which is subjected to tax and National Insurance contributions. Scheme users also receive a second payment. This second payment is paid by a third-party, or by BAL itself, without tax or National Insurance contributions being deducted.
Any other information HMRC considers relevant to publish about these schemesHMRC have previously published Spotlight 45 and Spotlight 60 guidance on disguised remuneration schemes involving umbrella companies based on similar arrangements. HMRC allocated a scheme reference number (SRN) 69178522 to the arrangements on 12 July 2023 under section 311 Finance Act 2004 ‘Disclosure of Tax Avoidance Schemes.’

Bluestar Financial Solutions Limited

Details of persons suspected of promoting the scheme, or of being a connected personBluestar Financial Solutions Limited / Steven Alan Carridge (Director of Bluestar Financial Solutions Limited)
Address of promoters suspected of promoting the schemeBluestar Financial Solutions Limited, 71-75 Shelton Street, London, WC2H 9JQ
Date of publication17 November 2023
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to work — summaryThe 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 contributions (NICs) deducted, and a secondary element described as a ‘propelled payment’ with no tax and NICs deducted.
Any other information HMRC considers relevant to publish about these schemesHMRC have previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies.

The Brightest Future Limited

Details of persons suspected of promoting the schemeThe Brightest Future Limited (Company number 14836170)
Addresses of persons suspected of promoting the schemeThe Mclaren Building, 46, The Priory, Queensway, Birmingham, B4 7LR
Date of publication29 May 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide their services to end clients as employees of The Brightest Future Limited (TBFL). Some employees of TBFL receive part of their remuneration, paid at or close to the rate of the National Minimum Wage, as a salary that is subjected to deductions for Income Tax and National Insurance contributions (NICs). Those TBFL employees also receive a further element of their remuneration that is not subjected to deductions of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the employees pay are earnings from employment and therefore subject to Income Tax and NICs. HMRC has previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC is aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advises employees of The Brightest Future Limited to familiarise themselves with the guidance and to satisfy themselves that the correct amounts of tax and NICs are being deducted from their income.

Buckingham Wealth Ltd

We have published entries that relate to 2 schemes operated by Buckingham Wealth Ltd:

  • scheme 1 — published under Finance Act 2022
  • scheme 2 — published under Promoters of Tax Avoidance Schemes regime
Scheme entry1
Name of promoter or supplier of schemeBuckingham Wealth Ltd (BWL) (incorporated in Belize) / Minerva Services Ltd (MSL) (incorporated in Belize)
Address of promoter or supplier of schemeBuckingham Wealth Ltd (Belize), 1 Orchid Garden Street, Belmopan, Belize / Minerva Services Ltd (Belize), PO Box 445, Suite 5, Garden City Plaza, Mountainview Boulevard, Belmopan, Belize
Date of publication3 May 2023
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to work — summaryUnder the Umbrella Remuneration Trust (URT) arrangements, a scheme user (for example a company or a self-employed person) contributes to an offshore remuneration trust and claims the contribution as a deductible Corporation Tax or Income Tax expense. The money claimed to have been contributed to the trust is subsequently transferred, typically via another company, to the company’s director or back to the self-employed person. The director claims the funds received this way are held as ‘loans’ or held in a fiduciary capacity. HMRC has determined that these amounts are subject to tax, and recent tribunal decisions for the corporate users support this.
Any other information HMRC considers relevant to publish about these schemesWe have published a document that shows BWL and MSL (the ‘Promoters’) encouraging URT users to sign a declaration that claims the URT to which contributions were made is void, and HMRC must close its enquiries as they are invalid, and instead make a ‘replacement’ contribution to a newly founded ‘Nova’ Trust. HMRC considers this to be an acknowledgement by the Promoters that the URT arrangements do not work. The enquiries remain valid and HMRC considers that the Nova Trust arrangements are a continuation of the arrangements used by the URT, and therefore subject to tax and NICs. HMRC would encourage all users of the URT not to enter into Nova without obtaining independent advice.
Documents which are appropriate to publishPlease find below a link to the page for published documents, including the document issued by the Promoters to clients — the document contains a summary of the Nova arrangement and a question-and-answer section. HMRC do not agree with the assertions made in this document. We are publishing it to aid understanding of how Nova is claimed to work; to demonstrate that the Promoters do not appear to believe their own tax avoidance scheme works; and to deter potential scheme users from trusting the claims made by these Promoters. Evidence of marketing material used by tax avoidance promoters and suppliers.
Scheme entry2
Name of promoterBuckingham Wealth Ltd (incorporated in Belize)
Legislation under which this Stop Notice has been publishedPromoters of Tax Avoidance Schemes (POTAS)
Date arrangements subject to Stop Notice published10 November 2023
Date name of promoter subject to Stop Notice published10 November 2023
POTAS publicationList of tax avoidance schemes subject to a stop notice

Burnsall Pay Ltd

Details of persons suspected of promoting the schemeBurnsall Pay Ltd (BURN)
Addresses of persons suspected of promoting the scheme26 Bromwich House, 45 Howson Terrace, Richmond Hill, Richmond, TW10 6RU
Date of publication19 September 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of BURN, Employees receive part of their remuneration from BURN at a rate close to the National Minimum Wage or National Living Wage which is subjected to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs, which BURN may suggest relates to the reimbursement of expenses.
Any other information HMRC considers relevant to publish about these schemesHMRC’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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC also has reason to suspect that BURN target council employees and employees in the health care sector. HMRC advise employees of BURN to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Calculate Limited

Details of persons suspected of promoting the schemeCalculate Limited
Addresses of persons suspected of promoting the schemeDept 3671, 601 International House, 223 Regent Street, London, W1B 2QD
Date of publication16 January 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide their services to end clients as employees of Calculate Limited. Some employees of Calculate Limited receive part of their remuneration as a salary, paid at or close to the minimum rate permitted under the National Minimum Wage act 1998, that is subjected to deductions for Income Tax and National Insurance contributions (NICs). They also receive a secondary element of their remuneration that is not subjected to deductions for Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment should be treated as ‘normal income/as the user’s salary’, and therefore subject to Income Tax and NICs. HMRC has previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC is aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of Calculate Limited to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. This arrangement appears to target NHS workers.

Canopaye Limited

Details of persons suspected of promoting the scheme, or of being a connected personCanopaye Limited (CL) / Philip Jackson (director of Canopaye Limited) / Niall Bradley (previous director of Canopaye Limited)
Addresses of promoters suspected of promoting the schemeCanopaye Limited, The Charter Building, Charter Place, Uxbridge, UB8 1JG
Date of publication23 February 2023
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to work — summaryThe arrangements involve users providing their services to end clients through CL. The users also sign an agreement that sees the users grant CL an option on an Annuity Agreement. The result is the remuneration for their services is artificially separated into a salary and payments said to be in return for the option. No tax or National Insurance contributions are deducted in relation to the payments for the option.  
Any other information HMRC considers relevant to publish about these schemesHMRC have previously published Spotlight 35 on disguised remuneration schemes involving annuity agreements based on a similar scheme.  

Century Umbrella Limited

Details of persons suspected of promoting the schemeCentury Umbrella Limited
Addresses of persons suspected of promoting the schemeThird Floor, 207 Regent Street, London, W1B 3HH
Date of publication7 November 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of Century Umbrella Limited. Century Umbrella Limited pay scheme users part of their remuneration as a salary close to or in line with the National Minimum Wage or National Living Wage rates, which is subjected to deductions for Income Tax and National Insurance contributions (NICs). The scheme users receive the balance of their remuneration without the deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the scheme users’ pay are employment income, 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. HMRC are aware that some umbrella companies operate more than one scheme, offering a standard compliant arrangement as well as a non-compliant scheme. HMRC advise employees of Century Umbrella Limited to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. 

Charteris Management Ltd

Details of persons suspected of promoting the scheme, or having any other role in relation to making the scheme available for implementation1. Charteris Management Ltd (CML) / 2. Taurus Limited (Incorporated Isle of Man) / 3. Howe Consultancy Limited (Incorporated Isle of Man) / 4. Griffith Anderson Limited / 5. Integra Resourcing Ltd (Incorporated Malta) / 6. Jeceris Limited / 7. Ombros Solutions Limited
Addresses of persons suspected of promoting the scheme, or having any other role in relation to making the scheme available for implementation1. Charteris Management Ltd of Manchester Business Park, 3000 Aviator Way, Manchester, M22 5TG. / 2. Taurus Limited of 3rd floor, Atlantic House, 4-8 Circular Road, Douglas, Isle of Man, IM1 1AG. / 3. Howe Consultancy Limited of 3rd floor, Atlantic House, 4-8 Circular Road, Douglas, Isle of Man, IM1 1AG. / 4. Griffith Anderson Limited of 7 Bell Yard, London, WC2A 2JR. / 5. Integra Resourcing Ltd of Block 12, Office M1, Suite 106, Tigne Place, Tigne Street, Sliema, SLM3173, Malta. / 6. Jeceris Limited of Solway House Business Centre, Parkhouse Road, Kingstown, Carlisle, CA6 4BY. / 7. Ombros Solutions Limited of 33 Colston Avenue, Bristol, BS1 4UA.
Date of publication24 November 2022
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to work — summaryThe scheme users enter into an employment contract with CML, providing their services to end clients through CML, sometimes via an agency. The scheme users may also sign a separate contract with a second party at the same time. See entries 2 to 7 of ‘Details of persons suspected of promoting the scheme, or having any other role in relation to making the scheme available for implementation’ for a list of second parties. CML will invoice the end client or agency for the work and, after deducting a fee, pay the scheme user a salary at, or just above the National Minimum Wage and then pay the remaining funds to the second party. This is disguised as an ‘introducer fee’, as CML claim the second party introduced the scheme user to CML. The second party, after deducting a fee, then makes a larger payment to the scheme user, which may be labelled as a ‘loan’, ‘option’, or something else. Tax and National Insurance contributions are not paid on the second payment to the user.
Any other information HMRC considers relevant to publish about these schemesCML claim the payment to the second party is an ‘introducer fee’. This is not the case and these payments can clearly be seen as the balance of the amount the user raises on the timesheet they send to CML, most of which is to be paid on to the user by the second party and the rest retained by the second party as a fee. Tax and National Insurance contributions have not been paid on this second payment to the user. The scheme is targeted predominantly at physiotherapists, radiographers, nurses and social workers.

Clear Water Administration Limited

Details of persons suspected of promoting the schemeClear Water Administration Limited (CWA)
Addresses of persons suspected of promoting the schemeLevel One Basecamp, Liverpool, 49 Jamaica Street, Liverpool, L1 0AH
Date of publication28 November 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workEmployees of CWA receive part of their remuneration as a salary, paid close to the minimum rate permitted under the National Minimum Wage Act 1998, that is subjected to deductions for Income Tax and National Insurance contributions (NICs). CWA employees also receive a secondary element of their remuneration without deductions of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment 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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of CWA to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Compas Limited

Details of persons suspected of promoting the scheme, or of being a connected personCompas Limited (incorporated in the Isle of Man) / Ernest Umbrella Limited (in liquidation) / Imagine Umbrella Limited / Jessica Anne Mahoney (former Compas Limited director) / Martina Parlato (former Compas Limited director) / Stephen Charles Biggs (Ernest Umbrella Limited director) / Ross Plowman (Imagine Umbrella Limited director)
Addresses of persons suspected of promoting the schemeCompas Limited: Unit 15, Balderton Court, Balthane Industrial Estate, Ballasalla, Isle of Man, IM9 2AJ / Ernest Umbrella Limited: (in liquidation) (former address): International House, 61 Mosely Street, Manchester, M2 3HZ / Imagine Umbrella Limited: Piccadilly Business Centre, Unit C Aldow Enterprise Park, Manchester, M12 6AE
Date of publication22 May 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe scheme users sign a Contract of Employment and Commercial Loan Agreement with Compas Limited, a company based in the Isle of Man. A UK umbrella company, either Ernest Umbrella Limited or Imagine Umbrella Limited, then enters into an Agreement for Administrative Services with Compas Limited. Ernest Umbrella Limited/Imagine Umbrella Limited then contracts the scheme user’s services to a UK intermediary/agency. The UK intermediary/agency then contracts the scheme user’s services to the end client. The end client pays the UK intermediary/agency for the scheme user’s services, who in turn pay Ernest Umbrella Limited/Imagine Umbrella Limited. Ernest Umbrella Limited/Imagine Umbrella Limited then invoice Compas Limited to obtain a fee for their services Ernest Umbrella Limited/Imagine Umbrella Limited then send the money for the scheme user’s services to Compas Limited. Compas Limited makes a single payment to the scheme users comprising a National Minimum Wage/National Living Wage salary with Income Tax and National Insurance contributions (NICs) deducted, and a payment, described as a loan, pursuant to the loan agreement, which is made without deductions of Income Tax or NICs.

Complete Payment Solutions Limited

Details of persons suspected of promoting the scheme, or of being a connected personComplete Payment Solutions Limited (Company Registration Number: 15593132) / Mr Donal Tobin (Director of Complete Payment solutions Limited)  
Addresses of persons suspected of promoting the scheme Complete Payment Solutions Limited: 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ
Date of publication18 Sept 2025 
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide their services to end clients as employees of Complete Payment Solutions Limited (CPSL). Some employees of CPSL receive part of their remuneration, paid at or close to the rate of National Minimum Wage, as a salary that is subjected to Income Tax and National Insurance contributions (NICs). The   employees also receive a second element of their remuneration without deductions of Income Tax and NICs. 
Any other information HMRC considers relevant to publish about these schemesHMRC’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 advise employees of CPSL to familiarise themselves with Spotlight 60 and to satisfy themselves that the correct amount of tax is being deducted on their income. 

Compliant Pay Ltd

Details of persons suspected of promoting the scheme, or having any other role in relation to making the scheme available for implementation Compliant Pay Ltd / Ultimate Planning Ltd
Addresses of promoters suspected of promoting the scheme and addresses of those suspected of having any other role in relation to making the scheme available for implementationUltimate Planning Ltd: 128 City Road, London, EC1V 2NX
Date of publication28 June 2023
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to work — summaryThe arrangements involve a scheme user providing their services to end clients or agencies through Compliant Pay Ltd, and then remuneration for the user’s services is artificially separated into a salary from Compliant Pay Ltd and a second larger payment from Ultimate Planning Ltd. The second payment, described as a ‘Capital Payment’, is made without payments for tax and National Insurance contributions.
Any other information HMRC considers relevant to publish about these schemesCompliant Pay Ltd went into liquidation on 25 April 2023. Their trading address prior to entering liquidation was: 128 City Road, London, EC1V 2NX. HMRC have now notified Compliant Pay Ltd that a scheme reference number (SRN) 13688608 has been allocated to the arrangements. You can find out what this means for you by reading the DOTAS guidance. HMRC have previously published Spotlight 60 on agency workers and contractors employed by umbrella companies.

Connection Point Ltd

Details of persons suspected of promoting the schemeConnection Point Ltd (CPL)
Addresses of persons suspected of promoting the schemeDept 4408, 196 High Road, London, N22 8HH
Date of publication26 September 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of CPL. Employees receive part of their CPL remuneration at a rate close to the National Minimum Wage or National Living Wage which is subject to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of pay should be treated as ‘normal income/as the user’s salary’, and therefore subject to tax and NICs. HMRC have previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of CPL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on all of their income. 

Consortius Solutions Limited

Details of persons suspected of promoting the schemeConsortius Solutions Limited (CSL)
Addresses of promoters suspected of promoting the scheme128 City Road, London, EC1V 2NX
Date of publication7 November 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to work — summaryIndividuals provide services to end clients as employees of CSL. Employees receive part of their CSL remuneration at a rate close to the National Minimum Wage or National Living Wage which is subject to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC also has reason to suspect that CSL targets Council and health care sector workers. HMRC’s view is that both elements of the payment should be treated as ‘normal income/as the user’s salary’, and therefore subject to Income Tax and NICs. HMRC advise employees of CSL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Contractor Bureau Limited

We have published 2 entries that relate to a scheme operated by Contractor Bureau Limited:

  • entry 1 — published under Finance Act 2022
  • entry 2 — published under Promoters of Tax Avoidance Schemes regime (POTAS)
Scheme entry1
Details of persons suspected of promoting the scheme, or of being a connected personContractor Bureau Limited (CBL) / Emmanuel Forkuoh (Director of CBL)
Addresses of persons suspected of promoting the scheme16 Upper Woburn place, London, WC1H 0AF
Date of publication14 March 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workScheme Users are employed by CBL and provide services to end clients. Users take part in a Bonus Arrangement and CBL pay advances to users on the bonus pot. Users then receive payment from CBL which consists of 2 elements. The first element is a salary with tax and National Insurance contributions (NICs) deducted, and the second element is an ‘advance’ without tax and NICs deducted. CBL claim that the advances are repaid wholly or partly, as bonus payments are made at some time in the future.
Any other information HMRC considers relevant to publish about these schemesIt is HMRC’s view the salary and advances paid to employees of CBL should be subject to tax and NICs. HMRC have previously published Spotlight 60 guidance for agency workers and contractors employed by umbrella companies.
Scheme entry2
Legislation under which this Stop Notice has been publishedPromoters of Tax Avoidance Schemes (POTAS)
Date arrangements subject to Stop Notice published14 November 2024
Date name of promoter subject to Stop Notice published8 May 2025
POTAS publicationList of tax avoidance schemes subject to a stop notice

Contractorcare Ltd

Name of promoterContractorcare Ltd
Date arrangements subject to Stop Notice published2 March 2023
Date name of promoter subject to Stop Notice published18 April 2024
POTAS publicationList of tax avoidance schemes subject to a stop notice

Countrywide Partners Limited

Details of persons suspected of promoting the schemeCountrywide Partners Limited (CPL)
Addresses of persons suspected of promoting the schemeSuite 114, 25 Goodlass Road, Liverpool L24 9HJ
Date of publication2 August 2023
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workScheme users enter into employment contracts with CPL. CPL invoice and receive payment from the end user. CPL retain a fee of 15% of the gross amount received. CPL pay the scheme user either a National Minimum Wage or National Living Wage salary which is taxed under PAYE. CPL pay the remaining amount in the form of a loan. This amount is not taxed under PAYE.
Any other information HMRC considers relevant to publish about these schemesHMRC previously allocated a scheme reference number (SRN) to the arrangements and notified CPL of this. SRN 20980718 was allocated on 18 April 2022. A scheme user may be required to enter into a Loan agreement and Bonus, Incentive or Pay Scheme Offer agreement. The purported loan element that scheme user’s receive may be described as an ‘ILO Bonus’.

Cube Umbrella Limited

Name of promoter of scheme and connected personsCube Umbrella Limited (CUL) / Robert Charlesworth (Director of CUL)
Address of promoter of schemeFern Hill Business Centre, Foerster Chambers, Todd Street, Bury, Greater Manchester, England, BL9 5BJ
Date of publication6 June 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workScheme users sign a contract of employment with Cube Umbrella Limited (CUL). CUL then contracts with employment agencies for the provision of the scheme user’s services. The employment agencies then enter into contracts with end clients for the provision of the scheme user’s services. Scheme users are paid for their services by CUL. The payment made to the scheme users is made up of 2 elements. The first element is a salary aspect at a rate around National Minimum Wage/National Living Wage with Income Tax and National Insurance contributions (NICs) deducted. The second element is made without deductions of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC have previously published Spotlight 60 guidance on agency workers and contractors employed by umbrella companies. HMRC is aware that some umbrella companies operate more than one scheme, for example, a standard compliant scheme and a non-compliant scheme. HMRC advises employees of CUL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Dalespay Ltd

Details of persons suspected of promoting the scheme, or of being a connected person, or having any other role in relation to making the scheme available for implementationDalespay Ltd (DL) / Austin Merritt (Director of DL) / Bestia Holdings Ltd (BHL) (Incorporated in Cyprus) / Giannakis Fysentzou (Director of BHL)
Addresses of persons suspected of promoting the scheme or having any other role in relation to making the scheme available for implementationDalespay Ltd: 17 Olav Road, Richmond, England, DL10 4PU / Bestia Holdings Ltd: 5-7 G&S Court, 4th Floor, Flat/Office 401 6030, Larnaca, Cyprus
Date of publication18 August 2023
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve individuals providing their services to end clients or agencies through DL and entering into an agreement where individuals grant BHL a right to enter an Annuity Agreement in exchange for payments (the ‘Grantee Payments’). The individuals receive a payment from DL; however, tax and National Insurance contributions (NICs) are only deducted on a small part of the amount. This is evidenced on the payslips and figures reported to HMRC. It is HMRC’s view that the larger amount paid without tax or NICs deducted, relates to the Grantee Payments, but paid by DL on behalf of BHL. It is also HMRC’s view that the Grantee Payments are additional disguised income for services provided by individuals through DL, and the entire payment should therefore be subject to tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC have previously published Spotlight 60 guidance on agency workers and contractors employed by umbrella companies.

Earneze Limited

Details of persons suspected of promoting the scheme, or of being a connected personEarneze Limited / William Donald Turner — also known as William Donald Menzies Turner (Director of Earneze Limited)
Addresses of persons suspected of promoting the schemeEarneze Limited, 20-22 Wenlock Road, London, England, N1 7GU
Date of publication27 February 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of Earneze Limited. The employees receive part of their remuneration at a rate close to the National Minimum Wage or National Living Wage which is subjected to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the employees’ payment 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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of Earneze Limited to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. It appears employees within the social work sector have adopted the use of these arrangements.

Easyway Umbrella Limited

Details of persons suspected of promoting the scheme, or of being a connected personEasyway Umbrella Limited
Addresses of promoters suspected of promoting the schemeInnovation House, 39 Mark Road, Hemel Hempstead Industrial Estate, Hemel Hempstead, HP2 7DN
Date of publication27 July 2023
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of Easyway Umbrella Limited. Employees receive part of their Easyway Umbrella Limited remuneration at a rate close to the National Minimum Wage or National Living Wage which is subject to Income Tax and National Insurance. Employees receive the balance of their remuneration, disguised as a loan, credit or other payment, without the deduction of Income Tax or National Insurance.
Any other information HMRC considers relevant to publish about these schemesHMRC considers the untaxed payments as 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, eg a standard compliant scheme and a non-compliant scheme. HMRC advise employees of Easyway Umbrella Limited to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. 

Edge Umbrella Limited

Details of persons suspected of promoting the scheme, or of being a connected personEdge Umbrella Limited (EUL) / Darren Harding (Director of EUL / Joanna Fysentzou (former Director of EUL) / Deposlo Holdings Ltd (based in Cyprus) / Giannakis Fisentzou (Director of Deposlo Holdings Ltd)
Addresses of promoters suspected of promoting the schemeEdge Umbrella Limited, 78 York Street, London, W1H 1DP / Deposlo Holdings Ltd, 15 Linda Court, Floor 3, 6051, Lanaka, Cyprus
Date of publication25 September 2023
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve individuals providing their services to end clients or agencies through EUL as their employer.  The individuals also enter an agreement with Deposlo Holdings Ltd where individuals grant the right to enter an Annuity Agreement in exchange for payments (the Grantee Payments). The individuals receive payment from EUL. However, tax and National Insurance contributions (NICs) are only deducted on a small part of the amount. This is evidenced on the payslips and figures reported to HMRC. It is HMRC’s view that the larger amount paid without tax or NICs deducted, is for the Grantee Payments, but paid by EUL on behalf of Deposlo Holdings Ltd. It is also HMRC’s view that the Grantee Payments are additional disguised income for services provided by individuals through EUL, and the entire payment should therefore be subject to tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC have previously published Spotlight 60 guidance on agency workers and contractors employed by umbrella companies. Together with HMRC, The Committee of Advertising Practice (CAP) Compliance team has been taking market-wide action about the advertising of tax arrangements. As part of this work, the Advertising Standards Authority (ASA) published details of Edge Umbrella Limited on their website under ‘Non-compliant online advertisers’. Misleading claims and omissions have been made about the tax arrangements offered on the Edge Umbrella website. This followed on from an Enforcement Notice jointly issued with CAP that provided guidance to promoters of tax arrangement schemes. You can read a copy of an Enforcement Notice

Employe Limited

Details of persons suspected of promoting the schemeEmploye Limited (EL) (in liquidation)
Addresses of persons suspected of promoting the schemeCurrent address: Floor 2, 10 Wellington Place, Leeds, LS1 4AP / Previous address: 50 Princes Street, Ipswich, IP1 1RJ
Date of publication7 November 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workSome employees of EL receive part of their remuneration as a salary, paid at, or close to, the minimum rate permitted under the National Minimum Wage Act 1998, and that is subjected to Income Tax and National Insurance contributions (NICs). They also receive a secondary element of their remuneration without deductions for Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesIt is HMRC’s view is that both elements of the payments made to employees of EL should be 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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. EL appears to target NHS and Local Authority workers. HMRC advise employees of EL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Employe US Limited

Details of persons suspected of promoting the schemeEmploye US Limited (EUL)
Addresses of persons suspected of promoting the scheme7 Bell Yard, London, WC2A 2JR
Date of publication10 October 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workEmployees of EUL receive part of their remuneration as a salary, paid at or close to the minimum rate permitted under the National Minimum Wage Act 1998, that is subjected to deductions for Income Tax and National Insurance contributions (NICs). EUL employees also receive a secondary element of their remuneration that is not subjected to the deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesIt is HMRC’s view is that both elements of the pay made to employees of EUL should be 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. EUL appears to target local authority and healthcare workers. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of EUL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Everest Contracting Limited

Details of persons suspected of promoting the scheme, or of being a connected personEverest Contracting Limited / Mr Jack McConnell (former Director of Everest Contracting Limited)
Addresses of persons suspected of promoting the schemeBlinkbox Business Complex, Western Road, Deal, Kent, CT14 6PJ
Date of publication5 September 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve individuals providing their services to end clients or agencies through their employer, Everest Contracting Limited. The individuals receive payment from Everest Contracting Limited; however, tax and National Insurance contributions (NICs) are only deducted on a small part of the amount. This is evidenced on the payslips and figures reported to HMRC. It is HMRC’s view that the larger amount, paid without tax or NICs deducted, represents additional disguised income for services provided by individuals through Everest Contracting Limited, and the entire payment should therefore be subject to tax and NICs.
Any other information HMRC considers relevant to publish about these schemesThe company changed address on 10 June 2024. Everest Contracting Limited was previously registered at the address: 39 Norfolk Road, Desford, Leicester, CT14 6PJ. HMRC have previously published Spotlight 60 guidance on agency workers and contractors employed by umbrella companies.

Evolve Payroll Ltd

Details of persons suspected of promoting the scheme, or of being a connected person, or having any other role in relation to making the scheme available for implementationEvolve Payroll Ltd (EPL) (Company number 15158959) / Richard Douglas Holder (Director of EPL)
Addresses of persons suspected of promoting the schemeEPL: 4 Spur Road, Cosham, Portsmouth, United Kingdom, PO6 3EB
Date of publication31 July 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of EPL. Employees receive part of their remuneration at a rate close to the National Minimum Wage or National Living Wage which is subjected to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deductions of Income Tax or NICs as it is claimed not to count as employment income.
Any other information HMRC considers relevant to publish about these schemesHMRC’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 advise employees of EPL to familiarise themselves with Spotlight 60 and to satisfy themselves that the correct amount of tax is being deducted on their income. Employees within the social work sector are among those who have adopted the use of these arrangements. These individuals are likely to be employed through EPL but are undertaking work for third parties such as local authorities.

Excala Solutions Limited

Details of persons suspected of promoting the schemeExcala Solutions Limited (ESL)
Address of promoters suspected of promoting the schemeExcala Solutions Limited, 71-75 Shelton Street, Greater London, WC2H 9JQ
Date of publication17 November 2023
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe scheme user enters an employment contract with ESL. ESL then makes a single payment to the scheme user, but this is artificially separated into 2 elements. The first element is a salary paid at or around National Minimum Wage or National Living Wage with tax and National Insurance contributions (NICs) deducted. The secondary element is described as a ‘propelled payment’ with no tax and NICs deducted.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment should be treated as ‘normal income’/’as the user’s salary’, and therefore subject to tax and NICs. HMRC have previously published Spotlight 60 guidance on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC are aware that some umbrella companies operate more than one scheme, eg a standard compliant scheme and a non-compliant scheme. HMRC advise employees of ESL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Expertise Solutions Limited

Details of persons suspected of promoting the schemeExpertise Solutions Limited
Addresses of persons suspected of promoting the scheme(Former address) 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ
Date of publication3 April 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide their services to end clients as employees of Expertise Solutions Limited. Some employees of Expertise Solutions Limited receive their remuneration made up of two elements. The first is a salary, paid at or close to the minimum rate permitted under the Minimum Wage Act 1998 which is subjected to Income Tax and National Insurance contributions (NICs). HMRC suspects that employees also receive a secondary element of remuneration in another form and which is not subjected to Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of 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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of Expertise Solutions Limited to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on all of their income. HMRC suspects that the arrangements are targeted at NHS workers.

Fast Payroll UK Ltd

Details of persons suspected of promoting the scheme, or of being a connected personFast Payroll UK Ltd (FPUK) — trading as Fastpay / Kieran Elliott (Director of FPUK)
Addresses of persons suspected of promoting the scheme167-169 Great Portland Street, London, W1W 5PF
Date of publication22 August 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve users providing their services to end clients as employees of FPUK. The users sign an employment contract with FPUK that will pay them a basic salary, of at least the rate of National Minimum Wage or National Living Wage, which is subject to deductions for Income Tax and National Insurance contributions (NICs). Scheme users also receive an additional amount (combined with the basic salary as a single payment) referred to as a ‘withdrawal amount’, which is paid to them without the deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment should be treated as ‘normal income/as the user’s salary’, and therefore subject to Income Tax and NICs. In most cases, the user’s salary is paid at the minimum rate permitted under the National Minimum Wage Act 1998. HMRC have previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of FPUK to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

1st Choice Umbrella Ltd

Name of promoters1st Choice Umbrella Ltd and Omni Contractors PCC Limited
Date arrangements subject to Stop Notice published12 September 2024
Date name of promoter subject to Stop Notice published12 September 2024
POTAS publicationList of tax avoidance schemes subject to a stop notice

First Paye Consultants Limited

Details of persons suspected of promoting the schemeFirst Paye Consultants Limited (FPCL)
Addresses of promoters suspected of promoting the schemeFormer address: 20 Chapel Street, Liverpool, L3 9AG
Date of publication5 December 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to work — summaryIndividuals provide services to end clients as employees of FPCL. Employees receive part of their FPCL remuneration at a rate close to the National Minimum Wage or National Living Wage which is subjected to Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment 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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of FPCL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Flex Payroll and Accounting Services Ltd

We have published 2 entries that relate to a scheme operated by Flex Payroll and Accounting Services Ltd:

  • entry 1 — published under Finance Act 2022
  • entry 2 — published under Promoters of Tax Avoidance Schemes regime
Scheme entry1
Name of schemeFlexPAS Advance payment
Name of promoter of scheme and connected personsFlex Payroll and Accounting Services Ltd (Flex PAS) / Russell Lee Forshaw (former Director of Flex PAS)
Address of promoter of schemeFlex Payroll and Accounting Services Ltd, Stapeley House, London Road, Stapeley, Nantwich, England, CW5 7JW
Date of publication1 February 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workFlex PAS enters into a contract of employment with scheme users. The scheme users provide their services to the ‘end client’ and Flex PAS then invoice the end client for those services. Flex PAS pays an amount to the scheme users equivalent to the National Minimum Wage or National Living Wage with Income Tax and National Insurance contributions (NICs) deducted. Flex PAS also makes a second payment to the scheme user, described as an ‘advance payment’, with no Income Tax and NICs deducted.
Any other information HMRC considers relevant to publish about these schemesHMRC has previously published Spotlight 60 about the tax avoidance used by some umbrella companies. HMRC is aware that some umbrella companies operate more than one scheme, for example a standard compliant scheme and a non-compliant scheme. The Flex PAS website advertises its services to Doctors, Nurses and Social Workers in the public sector. HMRC advises employees of Flex PAS to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.
Scheme entry2
Legislation under which this Stop Notice has been publishedPromoters of Tax Avoidance Schemes (POTAS)
Date arrangements subject to Stop Notice published6 March 2025
Date name of promoter subject to Stop Notice published6 March 2025
POTAS publicationList of tax avoidance schemes subject to a stop notice

Focus Contractor Limited

Name of promoterFocus Contractor Limited
Legislation under which this Stop Notice has been publishedPromoters of Tax Avoidance Schemes (POTAS)
Date arrangements subject to Stop Notice published13 April 2023
Date publication was last updated7 June 2023
Date name of promoter subject to Stop Notice published12 October 2023
POTAS publicationList of tax avoidance schemes subject to a stop notice

Fortunes Payroll Ltd

Details of persons suspected of promoting the scheme, or of being a connected personFortunes Payroll Ltd (Company number 14168552) / Sury Patel — also known as Suryakant Chandrakant Patel (Director of Fortunes Payroll Ltd)
Addresses of persons suspected of promoting the schemeFortunes Payroll Ltd, 71-75 Shelton Street, London, Greater London, United Kingdom, WC2H 9JQ
Date of publication31 July 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of Fortunes Payroll Ltd. Employees receive part of their remuneration at a rate close to the National Minimum Wage or National Living Wage which is subjected to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs as it is claimed not to count as employment income.
Any other information HMRC considers relevant to publish about these schemesHMRC’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 advise employees of Fortunes Payroll Ltd to familiarise themselves with Spotlight 60 and to satisfy themselves that the correct amount of tax is being deducted on their income. Employees within the social work sector are among those who have adopted the use of these arrangements. These individuals are likely to be employed through Fortunes Payroll Ltd but are undertaking work for third parties such as local authorities. 

GCWealth RT Limited

Name of schemeCreditor Protection Trust 
Name of promoter or supplier of schemeGCWealth RT Limited (GCWRTL) (Company Registration Number: 07478214) / GCWealth Administrators Limited (GCWAL)   
Address of promoter or supplier of schemeGCWRTL: Previous Registered Office: International House, 36-38 Cornhill, London, EC3V 3NG / GCWAL: C/O Belize Offshore Services Limited, Suite 5 Garden City Plaza, Mountainview Boulevard, Belmopen, BELIZE 
Date of publication18 Sept 2025 
Scheme Reference Number (SRN)36384646 
Date SRN allocated to the scheme29 November 2024  
Legislation under which this scheme/promoter has been namedDisclosure of Tax Avoidance Schemes (DOTAS)   
Statutory Provisions on which the tax advantage is basedPart 7A of ITEPA 2003 – Employment income provided through third parties  
How the scheme is claimed to workA scheme user (usually a company) contributes to an offshore trust (described as a ‘Creditor Protection Trust’) and claims the contribution as a deductible Corporation Tax expense. The money claimed to have been contributed to the trust is subsequently transferred, typically via another company, to the scheme user’s director (or used as instructed by the director). The director claims the funds received this way are held by them as ‘loans’ or in a fiduciary capacity.  

GL Platinum Ltd

Details of persons suspected of promoting the scheme, or of being a connected personGL Platinum Ltd (formerly known as GL Premier 02 Ltd) (Company number 13918832) / GL Premier Ltd (Company number 12996993) / Mr Charles Barlow (Director of GL Premier Ltd and former director of GL Platinum Ltd)
Addresses of persons suspected of promoting the scheme7 Bell Yard, London, WC2A 2JR / 117 Ellingham Way, Ashford, TN23 6LZ
Date of publication29 May 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve individuals providing their services to end clients, via employment agencies where applicable, as employees of GL Platinum Ltd. GL Platinum Ltd declare a portion of the employees’ earnings through Pay As You Earn (PAYE) and deduct Income Tax and National Insurance contributions (NICs). The rate of pay is often at or close to the National Minimum Wage. The balance of the employees’ earnings, which may be described as ‘Retained Profit’ on the payslips issued by GL Platinum Ltd, is paid without the deduction of Income Tax and NICs. HMRC suspect that GL Premier Ltd have been a promoter in relation to the scheme and were originally responsible for the steps described above.
Any other information HMRC considers relevant to publish about these schemesIt is HMRC’s view that the ‘Retained Profit’ payments made by both GL Premier Ltd and GL Platinum Ltd to their employees should be subject to Income Tax and NICs. HMRC suspect that most GL Premier Ltd scheme users were moved to GL Platinum Ltd as a successor to the GL Premier arrangements. Both GL Premier Ltd and GL Platinum Ltd have a director in common, Charles Barlow. Charles Barlow is also a director of Langan Scott and Co Ltd, whom HMRC published on the ‘Current list of named tax avoidance schemes, promoters, enablers and suppliers’ webpage on 19 September 2024. HMRC advise employees of both GL Premier Ltd and GL Platinum Ltd to familiarise themselves with Spotlight 60 and to satisfy themselves that the correct amount of tax is being deducted from their income.

GL Premium Ltd

Details of persons suspected of promoting the schemeGL Premium Ltd (GLPL)
Addresses of persons suspected of promoting the scheme7 Bell Yard, London, WC2A 2JR
Date of publication3 October 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve individuals providing their services to end clients, via employment agencies where applicable, as employees of GLPL. GLPL declare a portion of the employees’ earnings through Pay As You Earn (PAYE) and deduct Income Tax and National Insurance contributions (NICs). The balance of the employees’ earnings, which may be described as ‘Retained Profit’ on the payslips issued by GLPL is paid without the deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesIt is HMRC’s view that the ‘Retained Profit’ payments made by GLPL to their employees should be subject to Income Tax and NICs. HMRC have previously published Spotlight 60 guidance on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. 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 of GLPL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Goldfish Umbrella Limited 

We have published 2 entries that relate to a scheme operated by Goldfish Umbrella Limited:

  • entry 1 — published under Finance Act 2022
  • entry 2 — published under Promoters of Tax Avoidance Schemes regime
Scheme entry1
Name of scheme Goldfish Umbrella Limited
Details of persons suspected of promoting the schemeGoldfish Umbrella Limited (GUL)
Address of persons suspected of promoting the schemeKemp House, 152-160 City Road, London, EC1V 2NX
Date of publication16 May 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to work — summaryScheme users enter into a contract of employment with GUL, providing their services to end clients. GUL invoice the end clients for the work and, after retaining a portion of that invoiced amount, GUL will make a single payment to the scheme users made up of 2 elements. The first element is salary made at National Minimum Wage/National Living Wage with Income Tax and National Insurance contributions (NICs) deducted. The second element is described as an ‘Advance Payment’ and is made without Income Tax and NICs deducted. The total payment is more than the scheme users would have received if they were paid their salary with Income Tax and NICs correctly deducted on the full amount.
Any other information HMRC considers relevant to publish about these schemesHMRC have previously published a Spotlight on agency workers and contractors employed by umbrella companies Spotlight 60. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of GUL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.
Scheme entry2
Legislation under which this Stop Notice has been publishedPromoters of Tax Avoidance Schemes (POTAS)
Date arrangements subject to Stop Notice published12 September 2024
Date name of promoter subject to Stop Notice published14 November 2024
POTAS publicationList of tax avoidance schemes subject to a stop notice

Greenlight Payroll Services Limited

Details of persons suspected of promoting the scheme, or of being a connected person or having any other role in relation to making the scheme available for implementationGreenlight Payroll Services Limited (GPS) / Robert Dixey (Director of GPS) / Greenlight Payroll Operations Ltd (in liquidation) / Dynasty Payroll Solutions Ltd
Addresses of promoters suspected of promoting the scheme, or having any other role in relation to making the scheme available for implementationGreenlight Payroll Services Limited, 128 City Road, London, EC1V 2NX / Greenlight Payroll Operations Ltd (in liquidation), Wolverhampton Science Park, Wolverhampton, WV10 9TG / Dynasty Payroll Solutions Ltd, International House, Admirals Way, London, E14 9XL 
Date of publication28 November 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve users providing their services to end clients through GPS. The users sign a contract of employment that will pay them a basic salary at a rate close to the National Minimum Wage or National Living Wage. GPS makes a single payment to the user comprising this salary which is subjected to deductions for Income Tax and National Insurance contributions (NICs) and an additional amount (described as a ‘withdrawal’) which is not subjected to deductions for Income Tax or NICs. Greenlight Payroll Operations Ltd has a role in relation to making the arrangements available for implementation by handling the scheme users PAYE and RTI submissions and by issuing documentation to users. Dynasty Payroll Solutions Ltd has made significant payments to GPS in respect of users of the arrangements and HMRC suspect it has a role in relation to making the arrangements available for implementation.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment should be treated as ‘normal income/as the user’s salary’ and therefore, subject to Income Tax and NICs. HMRC also has reason to suspect that GPS target healthcare sector, NHS and Council employees. HMRC have previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of GPS to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Hamilton Bradbury Ltd

Name of promoter or supplier of schemeHamilton Bradbury Ltd (HBL) (registered in the UK)
Addresses of promoters suspected of promoting the schemeHamilton Bradbury Ltd, Pacific House, Relay Point, Wilnecote, Tamworth, Staffordshire, B77 5PA
Date of publication25 September 2023
Scheme reference number (SRN)81003536
Date SRN allocated to the scheme28 February 2023
Legislation under which this scheme/promoter has been namedDisclosure of Tax Avoidance Schemes (DOTAS)
Statutory Provisions on which the tax advantage is basedSection 62 Income Tax (Earnings and Pensions) Act 2003 (ITEPA)
How the scheme is claimed to work — summaryScheme users sign a contract of employment and Loan Agreement with a company based in the Isle of Man, Hamilton Bradbury Consulting Ltd (HBC). HBC then enters into a contract with HBL, a UK umbrella company for the provision of the scheme user’s services. HBL then contracts the scheme user’s services to a UK intermediary/agency. The UK intermediary/agency then contracts the scheme user’s services to the end client. The end client pays the UK intermediary/agency for the scheme user’s services, who in turn pay HBL. Following the deduction of a fee, HBL pay the remaining amount to HBC. HBC pays a National Minimum Wage/National Living Wage salary to the scheme user and a payment, described as a loan, pursuant to the Loan Agreement, which is made without deductions of Income Tax or National Insurance contributions.
Judicial rulings relating to the scheme HMRC v Hamilton Bradbury Limited (in liquidation) UKFTT 99

Head Restart Limited

Details of persons suspected of promoting the scheme, or of being a connected personHead Restart Limited (HRL) (Company number 15432663) / Mr Stephen Thomas Kane (Director of HRL)
Addresses of persons suspected of promoting the schemeHRL: Suite 2a Blackthorn House, St Pauls Square, Birmingham, B3 1RL
Date of publication12 June 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of HRL. The remuneration for some employees of HRL is made up of 2 elements. The first element is a salary, paid at or close to the minimum rate permitted under the National Minimum Wage Act 1998, that is subject to deductions for Income Tax and National Insurance contributions (NICs). The second element is made without deductions for Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment 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. HRL appears to target local authority workers. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of HRL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Hive Umbrella Ltd

Name of promoter or supplier of schemeHive Umbrella Ltd
Legislation under which this Stop Notice has been publishedPromoters of Tax Avoidance Schemes (POTAS)
Date arrangements subject to Stop Notice published10 November 2023
Date name of promoter subject to Stop Notice published10 November 2023
POTAS publicationList of tax avoidance schemes subject to a stop notice

Imace Limited

Details of persons suspected of promoting the scheme, or of being a connected personImace Limited
Addresses of persons suspected of promoting the scheme58 Office 565, 58 Peregrine Road, Hainault, Ilford, Essex, IG6 3SZ
Date of publication20 February 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of Imace Limited. Employees receive part of their Imace Limited remuneration at a rate close to the National Minimum Wage or National Living Wage which is subject to deductions for Income Tax and National Insurance contributions (NICs). Employees receive balance of their remuneration, disguised as another payment, without the deductions of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’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. HMRC suspects the arrangement is targeted at NHS and Council workers. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of Imace Limited to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Infrapro Consulting Ltd

Details of persons suspected of promoting the schemeInfrapro Consulting Ltd (ICL)
Address of person suspected of promoting the scheme4 Admiral Way, Doxford International Business Park, Sunderland, United Kingdom, SR3 3XW 
Date of publication26 September 2024
Last updated4 September 2025
Scheme Reference Number (SRN)04584462
Date SRN allocated to scheme20 March 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workScheme users sign a contract of employment with ICL. ICL then sign contracts with employment agencies for the provision of the scheme users’ services. Scheme users carry out services for end clients and are paid for their services by ICL. The payment made to the scheme users is made up of 2 elements. The first element is a salary aspect at a rate around the National Minimum Wage/National Living Wage with Income Tax and National Insurance contributions (NICs) deducted. The second element is paid to scheme users without deductions of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC allocated a Scheme Reference Number, 04584462, to the arrangements on 20 March 2025 under section 311 Finance Act 2004 ‘Disclosure of Tax Avoidance Schemes.’ You can find out what this means for you by reading the DOTAS guidance. HMRC has previously published Spotlight 60 guidance on agency workers and contractors employed by umbrella companies. HMRC is aware that some umbrella Companies operate more than one scheme, for example, a standard compliant scheme and a non-compliant scheme. HMRC advises employees of ICL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Integra Resourcing Limited

Name of promoter or supplier of scheme Integra Resourcing Ltd — registered in Malta (IRL) / Target Umbrella Ltd — registered in the UK (TUL)
Address of promoter or supplier of schemeIntegra Resourcing Limited, Block 12 Office M1 Suite 106, Tigne Place, Tigne Street, Sliema, Malta, SLM 7173 / Target Umbrella Limited, 6 Margaret Street, Newry, Northern Ireland, BT34 1DF
Date of publication23 February 2023
Scheme reference number (SRN)79326711
Date SRN allocated to the scheme12 August 2022
Legislation under which this scheme/promoter has been namedDisclosure of Tax Avoidance Schemes (DOTAS)
Statutory Provisions on which the tax advantage is basedSection 62 Income Tax (Earnings and Pensions) Act 2003 (ITEPA)
How the scheme is claimed to work — summaryUsers sign separate employment contracts with IRL and TUL. Users also sign an ‘Overarching Agreement’ with IRL to provide ‘loans’ to the user. TUL sign a contract for services with the agency or the end client to provide the services of the user. TUL then invoices the end client for the work undertaken by the user. TUL pay users a salary in line with the National Minimum Wage Act for time worked and pays the remaining amount to IRL. IRL then pays the user a second nominal salary, per payroll run, usually below £10, and a larger amount, described as a ‘loan’. The ‘loan’ amount is not taxed.

Innovate Limited

Details of persons suspected of promoting the scheme, or of being a connected personInnovate Limited (IL) — Registered in the Isle of Man (in liquidation) / Jolene Cowell (Director of IL) / James Paul McAllister (Director of IL) / Frank Umbrella Limited (FUL) (in liquidation) / Contractor Corner Accounting Limited (CCA) (in liquidation)
Addresses of promoters suspected of promoting the schemeInnovate Limited (in liquidation), Previous registered office: 6th Floor, Harbour Court, Lord Street, Douglas, Isle of Man, IM1 LN (Registered office from 5 November 2019 to 19 January 2024) / Frank Umbrella Limited (in liquidation) — Previous Registered Office: 23 Chantry Lane, Grimsby, NE Lincolnshire, DN31 2LP (Registered office from 15 November 2020 to 17 January 2024) / Contractor Corner Accounting Limited (in liquidation) — Previous registered office: Suite 1, Plymouth House, Plymouth Road, Blackpool, FY3 7JS (Registered office from 18 May 2021 to 26 April 2023)
Date of publication5 September 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe scheme users sign a contract of employment and commercial loan agreement with IL, based in the Isle of Man. IL then enters into a contract with FUL and CCA (the ‘UK umbrella companies’), for the scheme user’s services. The UK umbrella companies then contracts the scheme user’s services to a UK intermediary/agency. The UK intermediary/agency then contracts the scheme user’s services to the end client. The end client pays the UK intermediary/agency for the scheme user’s services, who in turn pay the UK umbrella companies. The UK umbrella companies pay the full amount received to IL, who then pay a fee to the UK umbrella companies. IL then pays a National Minimum Wage/National Living Wage salary to the scheme users with Income Tax and National Insurance contributions (NICs) deducted, and a payment, described as a loan and made pursuant to the loan agreement, without deductions of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’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 about the tax avoidance arrangements used by some umbrella companies Spotlight 60. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of IL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Intu Solutions Limited

Details of persons suspected of promoting the schemeIntu Solutions Limited (ISL)
Addresses of persons suspected of promoting the scheme71-75 Shelton Street, Covent Garden, London, WC2H 9JQ
Date of publication21 November 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals (scheme users) provide their services to end clients as employees of ISL. ISL then makes a single payment to the scheme users for their services, but this is artificially separated into 2 elements. The first element is a salary paid at, or around, the rate of National Minimum Wage or National Living Wage with Income Tax and National Insurance contributions (NICs) deducted. The second element is described as a ‘propelled payment’ and paid without deductions for Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment 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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. The ISL website specifically mention the sectors they cover include Healthcare, Income Tax consultants and Engineers working in the North Sea. HMRC advise employees of ISL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

IP Global Consulting Ltd

Details of persons suspected of promoting the schemeIP Global Consulting Ltd (IPG)
Addresses of promoters suspected of promoting the schemeRegistered office: 63-66 Hatton Garden, London, EC1N 8LE / Trading address: 54 St. James Street, Liverpool, L1 0AB
Date of publication9 August 2023
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to work — summaryIPG invoices a recruitment agency for the services provided by a scheme user. On receipt of payment from the recruitment agency, IPG pays a National Minimum Wage amount to the user with tax and National Insurance contributions (NICs) deducted. IPG also makes a second payment to the user, described as an ‘advance’, without tax or NICs deducted.

Jigsaw Payment Solutions Limited

Details of persons suspected of promoting the schemeJigsaw Payment Solutions Limited (JPSL) trading as Jigsaw Pay
Addresses of persons suspected of promoting the scheme2a Connaught Avenue, London, E4 7AA
Date of publication21 November 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve users providing their services to end clients as employees of JPSL. Employees receive a basic salary as part of their remuneration from JPSL at a rate close to or around the National Minimum Wage or National Living Wage salary which is subject to Income Tax and National Insurance contributions (NICs) deductions. JPSL make a single payment to the users comprising of the basic salary and the balance of their remuneration. The latter part of the payment is without the deduction of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment 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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of JPSL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Just Standard Limited

Details of persons suspected of promoting the schemeJust Standard Limited (JSL)
Addresses of persons suspected of promoting the scheme71-75, Shelton Street, London, WC2H 9JQ
Date of publication3 October 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of JSL. Employees receive part of their JSL remuneration at a rate close to the National Minimum Wage or National Living Wage which is subject to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’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. 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 of JSL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

K & B Umbrella Ltd

Details of persons suspected of promoting the schemeK & B Umbrella Ltd (also known as Knight and Bishop Services, and Knight & Bishop) (Company number 14581885)
Addresses of persons suspected of promoting the schemeInternational House, 307 Cotton Exchange, Old Hall Street, Liverpool, United Kingdom, L3 9LQ
Date of publication3 April 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of K & B Umbrella Ltd. Employees receive part of their remuneration at a rate close to the National Minimum Wage or National Living Wage which is subjected to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of K & B Umbrella Ltd to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. 

Knights Network Limited

Details of persons suspected of promoting the scheme, or of being a connected personKnights Network Limited (KNL) / Enya Anson — also known as Enya Elizabeth Torres and Enya Elizabeth Torres-Anson (Director of KNL)
Addresses of persons suspected of promoting the schemeKNL, (as of 14 November 2024) Dept 4972a 43 Owston Road, Carcroft, Doncaster DN6 8DA / Previous address: 196 High Road, London, England, N22 8HH
Date of publication24 July 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of KNL. The employees receive part of their remuneration at a rate close to the National Minimum Wage or National Living Wage which is subjected to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the employees’ payment 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. 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 of KNL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Langan Scott and Co Ltd

Details of persons suspected of promoting the schemeLangan Scott and Co Ltd (LSCL)
Addresses of persons suspected of promoting the scheme167-169 Great Portland Street, 5th Floor, London, England, W1W 5PF
Date of publication19 September 2024
Information updated7 November 2024
Scheme reference number (SRN)09322856
Date SRN allocated to the scheme5 September 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve individuals providing their services to end clients as employees of LSCL. Employees receive part of their remuneration from LSCL through Pay As You Earn (PAYE) with Income Tax and National Insurance contributions (NICs) deducted. Employees receive the balance of their remuneration from LSCL, which may be described as ‘Retained Profit’ on pay slips, without the deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesThe SRN 09322856 was allocated to the arrangements on 5 September 2024. It is HMRC’s view that the ‘Retained Profit’ payments made by LSCL to their employees should be subject to Income Tax and NICs. HMRC have previously published Spotlight 60 guidance on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. 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 of LSCL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Less Tax For Landlords Limited

Name of schemeMixed partnership (Hybrid business model)
Name of promoter or supplier of schemeLess Tax For Landlords Limited (LT4L) / OCG Accountants Ltd (OCGAL)
Address of promoter or supplier of scheme LT4L, c/o OCGAL, Biz Hub Tees Valley, Belasis Hall Technology Park, Coxwold Way, Billingham, TS23 4EA / OCGAL, Biz Hub Tees Valley, Belasis Hall Technology Park, Coxwold Way, Billingham, TS23 4EA
Date of publication24 July 2025
Scheme reference number (SRN)48700230
Date SRN allocated to the scheme6 August 2024 (notified 13 August 2024)
Legislation under which this scheme/promoter has been namedDisclosure of Tax Avoidance Schemes (DOTAS)
Statutory Provisions on which the tax advantage is basedThe statutory provisions relating to Income Tax, Capital Gains Tax, Stamp Duty Land Tax and Inheritance Tax.
How the scheme is claimed to work — summaryThe individual landlords, their family members, or both, (herein referred to as individual landlords) either set up a limited company or use a pre-­existing company for the scheme. The individual landlords and their company set up a Limited Liability Partnership (LLP) and both become members of it. The individual landlords make a declaration of trust over the properties they hold in their property business in favour of the LLP. The members of the LLP allocate the LLP profits to themselves on a discretionary basis. Most or a large part of the business profits is allocated to the corporate member of the LLP.
More detail about how this scheme operatesHMRC has published Spotlight 63. This provides information on the kind of taxes the above schemes may seek to avoid.

Level Up Associates Limited

Details of persons suspected of promoting the schemeLevel Up Associates Limited (LUA)
Addresses of persons suspected of promoting the scheme7 Bell Yard, London, WC2A 2JR
Date of publication27 February 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of LUA. Some employees of LUA receive their remuneration made up of two elements. The first is a salary, paid at or close to the minimum rate permitted under the National Minimum Wage Act 1998 which is subject to deductions for Income Tax and National Insurance contributions (NICs). Employees also receive a secondary element of their remuneration without deductions of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’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. HMRC suspects that the arrangement is mainly targeted at local authority workers. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of LUA to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

LWI Services Limited

Name of promoterLWI Services Limited
Address of promoterRodus Building 4th Floor, Road Reef PO Box 765, Road Town, Tortola, British Virgin Islands
Date arrangements subject to Stop Notice published17 October 2024
Date name of promoter subject to Stop Notice published17 October 2024
POTAS publicationList of tax avoidance schemes subject to a stop notice

Masterstroke Solutions Limited

Details of persons suspected of promoting the schemeMasterstroke Solutions Limited
Addresses of persons suspected of promoting the scheme128 City Road, London, EC1V 2NX
Date of publication16 January 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of Masterstroke Solutions Limited. Employees receive part of their Masterstroke Solutions Limited remuneration at a rate close to the National Minimum Wage or National Living Wage which is subject to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’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. HMRC suspect that Masterstroke Solutions Limited targets healthcare workers. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of Masterstroke Solutions Limited to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Medbridge Ltd

Details of persons suspected of promoting the schemeMedbridge Ltd
Addresses of persons suspected of promoting the schemeFormer Address: Suite 2a, Blackthorn House, St Pauls Square, Birmingham, B3 1RL
Date of publication30 January 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of Medbridge Ltd. Some employees of Medbridge Ltd receive part of their remuneration as a salary, paid at or close to the minimum rate permitted under the National Minimum Wage Act 1998 (NMW), that is subject to deductions for Income Tax and National Insurance contributions (NICs). The employees also receive a second element of their remuneration which is made without deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of 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. Medbridge Ltd appears to target healthcare and local authority workers. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of Medbridge Ltd to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Minerva Services Ltd

Name of schemeNova
Name of promoter or supplier of schemeMinerva Services Ltd (formerly incorporated in Belize)
Address of promoter or supplier of schemePO Box 445, Suite 5 Garden City Plaza, Mountainview Boulevard, Belmopan, Belize
Date stop notice issued15 May 2024
Date of publication15 May 2025
POTAS publicationList of tax avoidance schemes subject to a stop notice

Miwsa Limited

Details of persons suspected of promoting the scheme, or having any other role in relation to making the scheme available for implementationMiwsa Limited / BHD Consultants Ltd (BHD) / HRG Consulting Ltd (HRG) / HWX Consulting Ltd (HWX) / JBatts Ltd (JBL) / JJDM Consulting Ltd (JJDM)
Addresses of persons suspected of promoting the scheme, or having any other role in relation to making the scheme available for implementationMiwsa Limited: Suite 03, 5 Wandsworth Road, Perivale, London, UB6 7JD / BHD Consultants Ltd: 28 Newcombe Court, Burgess Springs, Chelmsford, Essex CM1 1QN / HRG Consulting Ltd: 30 Jameston, Bracknell, RG12 7WZ / HWX Consulting Ltd: 14 Ravensbury Avenue, Morden, SM4 6ET / JBatts Ltd: 14 Ravensbury Avenue, Morden, SM4 6ET / JJDM Consulting Ltd: 20-22 Wenlock Road, London, N1 7GU
Date of publication19 September 2024
Last updated1 May 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve users providing their services to end clients as employees of Miwsa Limited. The users get paid a basic salary at or around the rate of National Minimum Wage or National Living Wage with deductions for Income Tax and National Insurance contributions (NICs). However, scheme users also receive a secondary payment without deductions for Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment 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. 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 of Miwsa Limited to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. HMRC suspects that BHD, HRG, HWX, JBL, JJDM have a role in relation to making available the scheme promoted by ML by acting as marketing and sales agents for ML and by introducing workers to ML in accordance with a brokerage agreement. HMRC advise recruitment agents and others contacted by these companies on behalf of umbrella companies to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax will be deducted from any income paid by the umbrella companies.

Miwsa Management Ltd

Details of persons suspected of promoting the schemeMiwsa Management Ltd (MML)
Addresses of persons suspected of promoting the scheme7 Bell Yard, London, WC2A 2JR
Date of publication3 October 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve scheme users providing their services to end clients as employees of MML. The scheme users are paid a basic salary at or around the rate of National Minimum Wage or National Living Wage, which is subject to deductions for Income Tax and National Insurance contributions (NICs). Scheme users also receive amounts in addition to the basic salary without deductions for Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of 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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of MML to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. 

MLG Pay Limited

We have published 2 entries that relate to one scheme operated by MLG Pay Ltd:

  • entry 1 — published under the Finance Act 2022
  • entry 2 — published under Promoters of Tax Avoidance Schemes regime
Scheme entry1
Details of persons suspected of promoting the schemeMLG Pay Limited (MLG)/ Setu Kamal (Barrister)
Addresses of persons suspected of promoting the schemeMLG: Suite 101, 89 High Street, Sidcup, DA14 6DW
Date of publication21 December 2023
Last updated4 September 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe scheme user’s total remuneration for their contracts with MLG is artificially separated into 2 elements. The first element is a salary with Income Tax and National Insurance contributions (NICs) deducted. The second element is paid without deduction of Income Tax and NICs by MLG. This second element is claimed to be for an option grant or sometimes referred to as ‘benefits in kind’.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment should be treated as ‘normal income/as the user’s salary’, and is therefore subject to tax and NICs. HMRC have previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of MLG to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. Representatives of contractorteam.co.uk (CT), contact individuals, including some they have identified on social media websites. Often this includes emailing individuals using the following email address format: support(number)@contractorteam.co.uk. CT provide pay illustrations with their emails, offering potential employees the opportunity to maximise take-home pay. They make referrals to umbrella companies promoting tax avoidance schemes and request personal data to pass on to those umbrella companies. HMRC suspects Setu Kamal is responsible for the design of the scheme arrangements and has created and supplied contract and agreement templates which are integral to the implementation of the relevant arrangements.
Scheme entry2
Legislation under which this Stop Notice has been publishedPromoters of Tax Avoidance Schemes (POTAS)
Date arrangements subject to Stop Notice published18 April 2024
Date name of promoter subject to Stop Notice published6 February 2025
POTAS publicationList of tax avoidance schemes subject to a stop notice

Modus Umbrella Limited

Details of persons suspected of promoting the scheme, or of being a connected personModus Umbrella Limited (Company number 13011077) / Mark Anthony James O’Donnell (Director of Modus Umbrella Limited)
Addresses of persons suspected of promoting the schemeModus Umbrella Limited: 2 Falcon Gate, Welwyn Garden City, Hertford, Hertfordshire, AL7 1TW
Date of publication31 July 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve individuals providing their services to end clients as employees of Modus Umbrella Limited. The individuals receive payment for their services from Modus Umbrella Limited, and this is made up of 2 elements. 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 second element is paid without deductions for Income Tax and NICs. 
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of 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. HMRC suspects the arrangement is targeted at NHS workers. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of Modus Umbrella Limited to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Mountain View Admin Limited

Details of persons suspected of promoting the scheme, or of being a connected personMountain View Admin Limited / Mountain View Administration Limited / Mr John O’Malley (Director of Mountain View Administration Limited) 
Addresses of persons suspected of promoting the schemeMountain View Admin Limited, 71-75 Shelton Street, Covent Garden, London. WC2H 9JQ (registered office) / Mountain View Administration Limited, Gatcombe House, Copnor Road, Portsmouth, Hampshire, PO3 5EJ (registered office)
Date of publication6 June 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe scheme users enter an employment contract with Mountain View Administration Limited and provides their services to an end client.  Mountain View Admin Limited then pays the scheme users for their services. The payment is artificially separated into 2 elements. The first element is a salary paid with Income Tax and National Insurance contributions (NICs) deducted. The second element, described as a ‘projected payment’ with no deduction of Income Tax and NICs. This second element had been previously described as a ‘Propelled payment’ also made with no deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment 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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of Mountain View Admin Ltd and Mountain View Administration Limited to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on all of their income.

New Mill Resourcing Ltd

Details of persons suspected of promoting the scheme, or of being a connected personNew Mill Resourcing Ltd / Suresh Kumar (Director of New Mill Resourcing Ltd)
Addresses of persons suspected of promoting the scheme85 Great Portland Street, London, England, W1W 7LT
Date of publication18 July 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve individuals providing their services to end clients through New Mill Resourcing Ltd. The individuals receive 2 payments from New Mill Resourcing Ltd on the same date. The first payment is salary paid at a rate close to the minimum permitted under the National Minimum Wage Act 1998, with Income Tax and National Insurance contributions (NICs) deducted. The second payment, described as a ‘Withdrawal amount’ against the individuals company incentive plan report, is paid without the deduction of Income Tax and NICs. It is HMRC’s position that the whole payment is actually income received in respect of the individual’s services provided through New Mill Resourcing Ltd and Income tax and NICs are payable on it.
Any other information HMRC considers relevant to publish about these schemesHMRC have previously published a Spotlight on agency workers and contractors employed by umbrella companies Spotlight 60. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise scheme users to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

NM Recruitment Services Ltd

Details of persons suspected of promoting the schemeNM Recruitment Services Ltd (NMRSL) (in liquidation since 27 March 2025)
Addresses of persons suspected of promoting the schemeLiquidators address as of 27 March 2025: Antony Batty & Company LLP, 3 Field Court, Gray’s Inn, London, WC1R 5EF / Previously: Fifth Floor, Suite 23, 63-66 Hatton Garden, London, EC1N 8LE
Date of publication22 May 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve individuals providing their services to end clients as employees of NMRSL. The individuals receive payment for their services which is made up of two elements. 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 second element is paid without deductions of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment 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. HMRC suspects the arrangement is targeted at NHS and Local Council workers. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of NMRSL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. 

Odyssey Payroll Limited

Details of persons suspected of promoting the scheme, or of being a connected personOdyssey Payroll Limited (OPL) / Jonathan Malyon (Director of Odyssey Payroll Limited)
Addresses of persons suspected of promoting the scheme28 Baddow Road, Chelmsford, England, CM2 0DG
Date of publication5 September 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workScheme users sign a contract of employment with OPL. OPL enters into contracts with employment agencies to provide the services of OPL scheme users. The agencies enter into contracts with end clients for the provision of scheme users’ services. Scheme users are paid for their services by OPL. Payment to users include a part which relates to salary at a rate around National Minimum Wage/National Living Wage, which is subject to Income Tax and National Insurance contributions (NICs) deductions. The remainder of the payment is without Income Tax or NICs deductions.
Any other information HMRC considers relevant to publish about these schemesHMRC have previously published a Spotlight on agency workers and contractors employed by umbrella companies Spotlight 60. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise scheme users to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Olympus Contracting Limited

We have published 2 entries that relate to this scheme operated by Olympus Contracting Limited:

  • entry 1 — published under the Finance Act 2022
  • entry 2 — published under Promoters of Tax Avoidance Schemes regime
Scheme entry1
Details of persons suspected of promoting the scheme, or of being a connected personOlympus Contracting Limited (OCL) / Jordan Dobney (former director of OCL) / Oliver Ames — sole director of OCL
Addresses of promoters suspected of promoting the schemeOlympus Contracting Limited, 63-66 Hatton Garden, London, EC1N 8LE
Date of publication25 September 2023
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve users providing their services to end clients through OCL. The users sign a contract of employment that will pay them a basic salary at or around the rate of National Minimum Wage or National Living Wage salary which is subjected to Income Tax and National Insurance contributions (NICs). Scheme users also receive a secondary payment. This secondary payment is paid by a third-party or by OCL itself without Income Tax or NICs being deducted.
Any other information HMRC considers relevant to publish about these schemesHMRC have previously published Spotlight 45 and Spotlight 60 guidance on disguised remuneration schemes involving umbrella companies based on similar arrangements.
Scheme entry2
Legislation under which this Stop Notice has been publishedPromoters of Tax Avoidance Schemes (POTAS)
Date arrangements subject to Stop Notice published7 December 2023
Date name of promoter subject to Stop Notice published21 March 2024
POTAS publicationList of tax avoidance schemes subject to a stop notice

On the Box Pay Ltd

Details of persons suspected of promoting the scheme, or of being a connected personOn the Box Pay Ltd (OTBP)
Addresses of persons suspected of promoting the schemeBlinkbox Business Complex, Western Road, Deal, Kent, CT14 6PJ
Date of publication8 August 2024
Last updated22 May 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workScheme user enters into a contract of employment with OTBP providing their services to end clients through OTBP. OTBP invoice the end client for the work and, on receiving payment, make a single payment to the user made up of 2 elements. The first element is salary paid at the minimum rate permitted under the National Minimum Wage Act 1998, and the second element is an amount described as either a ‘Commission’, ‘Grantee’s payment’, ‘Discretionary Share Bonus Payment’, etc. There are deductions for Income Tax and National Insurance contributions on the first element of the payment, but not on the secondary element.
Any other information HMRC considers relevant to publish about these schemesHMRC view is that the untaxed element is normal income, and Income Tax and NICs is therefore payable on the entire amount. HMRC have previously published a Spotlight on agency workers and contractors employed by umbrella companies Spotlight 60. Representatives of contractorteam.co.uk (CT), contact individuals, including some they have identified on social media websites. Often this includes emailing individuals using the following email address format: support(number)@contractorteam.co.uk. CT provide pay illustrations with their emails, offering potential employees the opportunity to maximise take-home pay. They make referrals to umbrella companies promoting tax avoidance schemes and request personal data to pass on to those umbrella companies.

Optima Limited

Details of persons suspected of promoting the scheme, or of being a connected personOptima Limited (Optima) — Registered in the Isle of Man (in liquidation) / Anthony Pithers (Director of Optima) / Frank Umbrella Limited (FUL) (in liquidation) / Contractor Corner Accounting Limited (CCA) (in liquidation)
Addresses of promoters suspected of promoting the schemeOptima Limited (in liquidation), Previous registered office: 6th Floor, Harbour Court, Lord Street, Douglas, Isle of Man, IM1 LN) / Frank Umbrella Limited (in liquidation), Previous registered office: 23 Chantry Lane, Grimsby, NE Lincolnshire, DN31 2LP) / Contractor Corner Accounting Limited (in liquidation), Previous registered office: Suite 1, Plymouth House, Plymouth Road, Blackpool, FY3 7JS (Registered office from 18 May 2021 to 26 April 2023)
Date of publication5 September 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe scheme users sign a contract of employment and a commercial loan agreement with Optima, based in the Isle of Man. Optima then contracts with FUL and CCA (the ‘UK umbrella Companies’) for the scheme user’s services. The UK umbrella companies then contracts the scheme user’s services to a UK intermediary/agency. The UK intermediary/agency then contracts the scheme user’s services to the end client. The end client pays the UK intermediary/agency for the scheme user’s services, who in turn pay the UK umbrella companies. The UK umbrella companies pay the full amount received to Optima, who then pays a fee to the UK umbrella companies. Optima then pays a National Minimum Wage/National Living Wage salary to the scheme users with Income Tax and National Insurance contributions (NICs) deducted, and a payment, described as a loan and made pursuant to the loan agreement, without deductions of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that the untaxed payments are actually no different to normal income, and tax and National Insurance contributions are payable. HMRC have 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, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of Optima to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Paul Baxendale-Walker

We have published the details of 2 stop notices that were issued to Paul Baxendale-Walker under the Promoters of Tax Avoidance Schemes (POTAS) regime.

Stop Notice entry1
Name of promoterPaul Baxendale-Walker
Date arrangements subject to Stop Notice published15 May 2025
Date name of promoter subject to Stop Notice published15 May 2025
POTAS publicationList of tax avoidance schemes subject to a stop notice
Stop Notice entry2
Date arrangements subject to Stop Notice published15 May 2025
Date name of promoter subject to Stop Notice published15 May 2025
POTAS publicationList of tax avoidance schemes subject to a stop notice

PAYE Services Limited

We have published 2 entries that relate to this scheme operated by PAYE Services Ltd:

  • entry 1 — published under the Finance Act 2022
  • entry 2 — published under Promoters of Tax Avoidance Schemes regime
Scheme entry1
Details of persons suspected of promoting the scheme, or of being a connected person PAYE Services Limited (PSL) / Simon Peter Whitehead (Director of PSL)
Addresses of promoters suspected of promoting the schemePAYE Services Limited, 7 Bell Yard, London, WC2A 2JR
Date of publication28 June 2023
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to work — summary  Arrangements involve users signing a ‘Contract for Employment’ with PAYE Services Limited (PSL) that will pay them at a rate of National Living Wage (NLW) for each hour worked. They also sign a ‘Master Advance Agreement’. The user provides services to the end client and submits timesheets to PSL for the work done. PSL pays the user a single payment comprising of the NLW salary (with any holiday pay) and the Advance. The payment in relation to the Advance is made without the deduction of Income tax or National Insurance contributions.
Any other information HMRC considers relevant to publish about these schemesPSL sells its services via the website PAYE.com. PSL claims that it commits to provide further benefits to its employees, and that it is obliged to make employee incentivisation payments from its gross profits in the form of contributions to an ‘Investment Employee Incentivisation Scheme’ (IEIA); where it intends to invest these contributions in a Cayman hedge fund to generate further profits for its Beneficiaries. HMRC has seen no evidence to suggest this exists or takes place.
Scheme entry2
Legislation under which this Stop Notice has been publishedPromoters of Tax Avoidance Schemes (POTAS)
Date arrangements subject to Stop Notice published27 July 2023
Date name of promoter subject to Stop Notice published10 November 2023
POTAS publicationList of tax avoidance schemes subject to a stop notice

PAYEme Ltd

Name of promoterPAYEme Ltd
Date arrangements subject to Stop Notice published2 March 2023
Date name of promoter subject to Stop Notice published18 April 2024
POTAS publicationList of tax avoidance schemes subject to a stop notice

Payeworx Ltd

Details of persons suspected of promoting the schemePayeworx Ltd (PWL) / Contractor Buddy PCC Limited (CBP) (Incorporated in Isle of Man)
Addresses of promoters suspected of promoting the schemePayeworx Ltd, Newspaper House, Tannery Lane, Penketh, Warrington, Cheshire, WA5 2UD / Contractor Buddy PCC Limited, 2nd Floor, Murdoch Chambers, South Quay, Douglas, Isle of Man, IM1 5AS
Date of publication24 August 2023
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe scheme user enters into an employment contract with PWL, and the scheme user’s Personal Service Company (PSC) is issued a share in CBP, a connected protected cell company based in the Isle of Man (IOM). PWL pay the scheme user a salary that is around the minimum amount required by the National Minimum Wage Act 1998. CBP make a separate larger payment without deducting Income Tax and National Insurance contributions to the scheme user’s PSC, supposedly for a dividend. CBP deduct around 2% from the larger payment as a fee, and a further 19% which they claim is Corporation Tax. However, the rate of Corporation Tax in the IOM is 0%. The scheme users are expected to distribute the alleged dividend amount as they see fit.
Any other information HMRC considers relevant to publish about these schemesHMRC have previously published Spotlight 60 guidance on disguised remuneration schemes.

Pay APL Limited

Details of persons suspected of promoting the scheme, or of being a connected personPay APL Limited (PAL) (Company number 15860821) / Mr Donal Tobin (Director of PAL)
Addresses of persons suspected of promoting the schemePay APL Limited: 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ
Date of publication14 August 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of PAL. Employees receive part of their PAL remuneration at a rate close to the National Minimum Wage or National Living Wage which is subject to Income Tax and National Insurance contributions (NICs). Employees receive the balance of their PAL remuneration without the deductions of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment should be treated as ‘normal income/as the user’s salary’, and therefore subject to Income Tax and NICs. HMRC advise employees of PAL to familiarise themselves with Spotlight 60 and to satisfy themselves that the correct amount of tax is being deducted on their income.

Pay Rec Limited

Details of persons suspected of having any other role in relation to making the scheme available for implementation.Pay Rec Limited (PRL)
Addresses of persons suspected of having any other role in relation to making the scheme available for implementation1 Piccadilly Business Centre, Aldow Enterprise Park, Manchester, United Kingdom, M12 6AE
Date of publication31 August 2023
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workScheme users enter into an employment contract with PRL, which also invites them into a bonus scheme. PRL pays the scheme users a salary around the National Minimum Wage or National Living Wage with Income Tax and National Insurance contributions (NICs) deducted. At, or around the same time, the scheme users also receive a second payment, described as an advance against future bonus payments. This is paid without Income Tax and NICs deducted.
Any other information HMRC considers relevant to publish about these schemesIt is HMRC’s view that the ‘advances’, paid against future bonus payments, are no different to normal income, and are therefore taxable. HMRC have previously published Spotlight 60 guidance for agency workers and contractors employed by umbrella companies. HMRC advise employees of PRL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Payroll Professors Limited

Details of persons suspected of promoting the schemePayroll Professors Limited (Company Registration Number: 15492817)
Addresses of persons suspected of promoting the scheme7 Bell Yard, London, WC2A 2JR
Date of publication13 March 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of Payroll Professors Limited. Some employees of Payroll Professors Limited receive part of their renumeration as a salary, paid at or close to the minimum rate permitted under the National Minimum Wage Act 1998 (NMW), that is subject to deductions for Income Tax and National Insurance contributions (NICs). The employees also receive a second element of their remuneration which is made without deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment 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. HMRC suspects that the arrangement is targeted at local authority workers. HMRC is aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of Payroll Professors Limited to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Paystone Services Limited

Details of persons suspected of promoting the schemePaystone Services Limited (PSL) (also known as Artifact Services)
Addresses of persons suspected of promoting the scheme48 West George Street, Clyde Offices, 2nd Floor, Glasgow, Scotland, G2 1BP
Date of publication1 February 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workPSL pay scheme users a salary, which is approximately at the National Minimum Wage or National Living Wage rate, with tax and National Insurance contributions (NICs) deducted. However, they also receive a secondary payment without deduction of tax and NICs. This may be labelled as ‘Share payment’, ‘Option payment’ or something else. The secondary payment is the remaining balance of their contractual payment for the work carried out, minus a fee that PSL deduct for the operation of the scheme.
Any other information HMRC considers relevant to publish about these schemesThe scheme is targeted predominantly at workers within health, tech and energy sectors. Those in health, include doctors, nurses, speech therapists and podiatrists. HMRC do not accept these arrangements work as claimed. Tax and NICs should be accounted for on both payments under PAYE as they are made in respect of work carried out by the scheme user. It is HMRC’s view that the 2 payment arrangements are set up purely to facilitate a disguised remuneration tax avoidance scheme. HMRC is aware that some umbrella companies operate more than one scheme, for example a standard compliant scheme and a non-compliant schemes. HMRC advise employees of PSL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Pazepay Limited

Details of persons suspected of promoting the schemePazepay Limited (PPL)
Addresses of persons suspected of promoting the scheme20 Colmore Circus, Queensway, Birmingham, B4 6AT
Date of publication29 August 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of PPL. Employees receive part of their PPL remuneration at a rate close to the National Minimum Wage or National Living Wage which is subjected to Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the employees pay should be treated as ‘normal income/as the user’s salary’, and therefore should be subjected to Income Tax and NICs. HMRC have previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC also has reason to suspect that PPL target healthcare sector, NHS and Council employees. HMRC advise employees of PPL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Peak PAYE Limited

Name of promoterPeak PAYE Limited
Legislation under which this Stop Notice has been publishedPromoters of Tax Avoidance Schemes (POTAS)
Date arrangements subject to Stop Notice published13 April 2023
Date name of promoter subject to Stop Notice published7 June 2023
POTAS publicationList of tax avoidance schemes subject to a stop notice

Penhale Solutions Limited

Details of persons suspected of promoting the schemePenhale Solutions Limited (PSL)
Addresses of promoters suspected of promoting the schemeFormer address: 71-75 Shelton Street, London, WC2H 9JQ / Current Address (as of 25 September 2024): 128 City Road, London, EC1V 2NX
Date of publication16 January 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to work — summaryIndividuals provide services to end clients as employees of PSL. PSL employees receive part of their remuneration at a rate close to the National Minimum Wage or National Living Wage which is subject to Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the PSL 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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of PSL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Pinnacle and Partners Limited

Details of persons suspected of promoting the scheme, or of being a connected personPinnacle and Partners Limited / Omni Contractors PCC Limited (OCP) / Enya Elizabeth Torres (Director of Pinnacle and Partners Limited) / Mr Paul Middleton (Director of OCP)
Addresses of persons suspected of promoting the schemePinnacle and Partners Limited: 27 Old Gloucester Street, London, WC1N 3AX / OCP: Unit 2 Close Beg, Peel, Isle of Man IM5 1XF
Date of publication23 January 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workSome employees of Pinnacle and Partners Limited receive part of their remuneration as a salary that is subjected to Income Tax and National Insurance contributions (NICs). They also receive a secondary element of their remuneration that is not subjected to the deduction of Income Tax and NICs. The secondary element is claimed to relate to the growth in the value of a share held by the employee in OCP.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment 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. 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, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of Pinnacle and Partners Limited to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Prime Umbrella Services Ltd

We have published 2 entries that relate to this scheme operated by Prime Umbrella Services Ltd:

  • entry 1 — published under the Finance Act 2022
  • entry 2 — published under Promoters of Tax Avoidance Schemes regime
Scheme entry1
Details of persons suspected of promoting the scheme, or of being a connected person, or having any other role in relation to making the scheme available for implementationPrime Umbrella Services Ltd / Adam Whitehead (Director of Prime Umbrella Services Ltd) / Wilson Costello Limited / Jonathan Milne (Director of Wilson Costello Limited)
Addresses of persons suspected of promoting the schemePrime Umbrella Services Ltd, 128 City Road, London, United Kingdom, EC1V 2NX
Date of publication31 August 2023
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workArrangements involve a user providing their services to end clients/recruitment agencies through Prime Umbrella Services Ltd and receiving 2 payments, one equivalent to National Minimum Wage (NMW) or, if applicable, the National Living Wage (NLW) salary and a second payment, described as a ‘pass through item’, on behalf of Wilson Costello Limited. The result is that the total remuneration for the users’ services is artificially separated into 2 payments. The first is a salary (equivalent to NMW/NLW) with tax and National Insurance contributions (NICs) deducted, and a second payment which is made without tax or NICs deducted.
Any other information HMRC considers relevant to publish about these schemesHMRC have allocated scheme reference number 79390150 to these arrangements. You can find out what this means for you by reading the DOTAS guidance at Disclosure of tax avoidance schemes. HMRC have also previously published Spotlight 60 guidance on disguised remuneration schemes warning agency workers and contractors employed by umbrella companies.
Scheme entry2
Legislation under which this Stop Notice has been publishedPromoters of Tax Avoidance Schemes (POTAS)
Date arrangements subject to Stop Notice published18 April 2024
Date name of promoter subject to Stop Notice published18 April 2024
POTAS publicationList of tax avoidance schemes subject to a stop notice

PRC Recruitment Ltd

Details of persons suspected of promoting the schemePRC Recruitment Ltd (PRC) (Company Registration Number: 14106838)
Date of publication13 March 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of PRC. Employees receive part of their PRC remuneration at a rate close to the National Minimum Wage or National Living Wage which is subjected to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deductions of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the employees’ pay are employment income, 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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC also has reason to suspect that PRC target social workers and employees in the health care sector. HMRC advise employees of PRC to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. 

Procorre LLP

Details of persons suspected of promoting the scheme, or of being a connected personProcorre LLP (Registered in Singapore) / Corre Holdings SA (Registered in Switzerland) / Mr Darren Patrick-Green — also known as Mr Darren Green / Mr Jason Bougourd / Ms Alizeh Nanji
Addresses of persons suspected of promoting the scheme, or of being a connected personProcorre LLP: 33 Ubi Avenue 3, #08-61, Singapore 408868, Republic of Singapore / Corre Holdings SA: Rue du Rhône 118 Genève, GENÈVE, 1204 Switzerland
Date of publication29 February 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workScheme users and their personal service companies (PSCs) join and become members in Procorre LLP (Procorre). The PSC’s then enter into contracts to provide the services of the scheme users to end clients. The PSC’s invoices the end clients [on behalf of Proccore] and transfer the income received to Procorre. Procorre return the income to the PSC’s and the users after deducting a fee. The income is returned via direct payment to the PSC’s bank accounts, and in the form of untaxed drawings, pre-paid expense cards and business development fund payments all provided by Procorre.
Any other information HMRC considers relevant to publish about these schemesIt is HMRC’s view that the drawings, pre-paid expense cards and business development fund payments received by users represent the rewards for their services provided to end clients and should therefore be subject to Income Tax and National Insurance contributions. HMRC have previously issued a Spotlight on disguised Renumeration Asset Transfer Arrangements intended to avoid the loan charge. The individuals named are connected persons due to their control over the LLP. Mr Patrick-Green is the Ultimate Beneficial Owner of Corre Holdings SA (CHSA). CHSA is a designated member and majority owner of the LLP. HMRC also suspect that CHSA are involved in moving Users to a further set of arrangements which involve the acquisition of their PSC.

Protean Ltd

Details of persons suspected of promoting the scheme, or of being a connected personProtean Ltd (PL) / Mr Jonathan Milne (Director of Protean Ltd)
Addresses of persons suspected of promoting the scheme128 City Road, London, EC1V 2NX
Date of publication21 November 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workScheme users provide services to end clients as employees of PL. PL pay scheme users part of their remuneration as a salary close to, or in line with, the rate of National Minimum Wage or National Living Wage and this is subjected to Income Tax and National Insurance contributions (NICs). The scheme users also receive a secondary element of remuneration that is not subjected to the deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the employee’s pay should be treated as ‘normal income/as the user’s salary’, and therefore should be subjected to Income Tax and NICs. Jonathan Milne was identified as a director of Wilson Costello Ltd which was published under Finance Act 2022 on 31 August 2023. HMRC have previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC has reason to suspect that PL target social workers in North West England, working in the care sector and for local council authorities. HMRC advise employees of PL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. 

Purity Ltd

Details of persons suspected of promoting the scheme, or of being a connected personPurity Ltd / Rebecca Waterfield (Director of Purity Ltd)
Address of person suspected of promoting the scheme85 Great Portland Street, London, W1W 7LT
Date of publication25 January 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workPurity Ltd (‘Purity’) employees provide their services to an end client via a recruitment agency. The recruitment agency pays Purity for the work done by the employees. Purity then makes 2 payments to the employees. The first payment, a salary at the National Minimum Wage or National Living Wage rate, described on bank statements as ‘Purity Salary’ is made with Income Tax and National Insurance contributions (NICs) deducted. The second payment, described on bank statements as ‘Purity Adv’ is made without Income Tax and NICs deducted.
Any other information HMRC considers relevant to publish about these schemesHMRC’s position is that the untaxed payment described on bank statements as ‘Purity Adv’ is normal income, and Income Tax and NICs are payable on it. HMRC have previously published Spotlight 60 information about the tax avoidance arrangements used by some umbrella companies. 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 of Purity to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Pure Employment Limited

Details of persons suspected of promoting the scheme, or of being a connected personPure Employment Limited (Company number 14910155) / Stuart Ian Dutton — also known as Stuart Ian Thomas Dutton (former Director of Pure Employment Limited)
Addresses of persons suspected of promoting the schemePure Employment Limited: 128 City Road, London, United Kingdom, EC1V 2NX
Date of publication5 June 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of Pure Employment Limited. Employees receive part of their remuneration at a rate close to the National Minimum Wage or National Living Wage which is subjected to deductions of Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deductions of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of Pure Employment Limited to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. Employees within the social work sector are among those who have adopted the use of these arrangements. These individuals are likely to be employed through Pure Employment Limited but are undertaking work for third parties such as local authorities.

Purple Pay Limited

Name of promoterPurple Pay Limited
Date arrangements subject to Stop Notice published13 April 2023
Date name of promoter subject to Stop Notice published7 December 2023
POTAS publicationList of tax avoidance schemes subject to a stop notice

Rainbowpay Ltd

We have published 2 entries that relate to a scheme operated by Rainbowpay Ltd:

  • entry 1 — published under Finance Act 2022
  • entry 2 — published under Promoters of Tax Avoidance Schemes regime
Scheme entry1
Details of persons suspected of promoting the scheme, or of being a connected person, or having any other role in relation to making the scheme available for implementationRainbowpay Ltd / Lyndsey Pauline Scott — (Former Director of Rainbowpay Ltd) / Sunil Lekhi — (Former Director of Rainbowpay Ltd) / Flexen Ltd (Incorporated in Cyprus) / Giannakis Fysentzou (Director of Flexen Ltd and counter signatory to the Annuity Agreements)
Addresses of persons suspected of promoting the scheme, or having any other role in relation to making the scheme available for implementationRainbowpay Ltd, formerly of 40 Caversham Road, Reading, RG1 7EB, now of Blinkbox Business Complex, Western Road Deal Kent, CT14 6PJ / Flexen Ltd, Stratigou Timagia, formerly of 15 Linda Court, 3rd Floor 6051, Larnaca, Cyprus, now of Zakynthu 2, Flat / Office 1, 6018, Larnaca, Cyprus
Date of publication1 December 2023
Publication last updated13 February 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve individuals providing their services to end clients or agencies through Rainbowpay Ltd who operate the payroll. The individuals also enter into an agreement with Flexen Ltd where individuals grant Flexen Ltd the option to enter an Annuity Agreement in exchange for payments (the ‘Grantee Payments’). The individuals receive payslip from Rainbowpay Ltd showing Income and Deductions including Tax and National Insurance contributions (NICs). This amount is subsequently reported to HMRC. However, the amount actually paid into the individual’s bank account is greater than the amount shown on the payslip and the difference between these two amounts has not been subjected to Tax or NIC. It is HMRC’s view that the amount paid without tax and NIC deductions represents the ‘Grantee Payments’ but paid by Rainbow Ltd on behalf of Flexen Ltd. It is also HMRC’s view that the ‘Grantee Payments’ are also income for the services provided by individuals through Rainbowpay Ltd, and therefore the entire payment should be subject to tax and NIC deductions.
Any other information HMRC considers relevant to publish about these schemesHMRC have now notified both Rainbowpay Ltd and Flexen Ltd that a scheme reference number 58772053 has been allocated to the arrangements. You can find out what this means for you by reading the Disclosure of Tax Avoidance Schemes (DOTAS) guidance. HMRC have previously published Spotlight 60 on agency workers and contractors employed by umbrella companies.
Scheme entry2
Legislation under which this Stop Notice has been publishedPromoters of Tax Avoidance Schemes (POTAS)
Date arrangements subject to Stop Notice published12 September 2024
Date name of promoter subject to Stop Notice published6 March 2025
POTAS publicationList of tax avoidance schemes subject to a stop notice

Rainwize Umbrella Limited

Details of persons suspected of promoting the schemeRainwize Umbrella Limited (RUL)
Addresses of persons suspected of promoting the scheme307 Cotton Exchange Building, Old Hall Street, Liverpool, L3 9LQ
Date of publication16 January 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of RUL. Employees receive part of their RUL remuneration at a rate close to the National Minimum Wage or National Living Wage which is subjected to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’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. HMRC also has reason to suspect that RUL 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. HMRC advise employees of RUL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

React Administration Services Limited

Details of persons suspected of promoting the scheme, or of being a connected personReact Administration Services Limited (RASL) / Kevin Taylor (Director of RASL)
Addresses of persons suspected of promoting the scheme2 Brunel Way, Slough, SL1 1XL
Date of publication29 February 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe scheme user enters an employment contract with React Administration Services Limited (RASL) and provides their services to an end client. RASL then makes a single payment to the scheme user for their services, but this is artificially separated into 2 elements. The first element is a salary paid at or around National Minimum Wage or National Living Wage with tax and National Insurance contributions (NICs) deducted. The secondary element is described as a ‘propelled payment’ with no tax and NICs deducted.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment should be treated as ‘normal income/as the user’s salary’, and therefore subject to tax and NICs. HMRC have previously published Spotlight 60 guidance on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. 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 of RASL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Real Payments Limited

Details of persons suspected of promoting the scheme, or of being a connected personReal Payments Limited (RPL) (Company number 15426462) / Ian Moffitt (Director of RPL)
Addresses of persons suspected of promoting the schemeRPL: 71-75 Shelton Street, Covent Garden, London WC2H 9JQ
Date of publication14 August 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of RPL. Employees receive part of their RPL remuneration at a rate close to the National Minimum Wage or National Living Wage which is subject to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’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. RPL director, Ian Moffitt, is also the director of Titan Payment Solutions Limited, which was published for operating a disguised remuneration scheme on 28 November 2024. HMRC advise employees of RPL to familiarise themselves with Spotlight 60 and to satisfy themselves that the correct amount of tax is being deducted on their income.

Regis Limited

Details of persons suspected of promoting the scheme, or of being a connected personRegis Limited (RL) (Incorporated in Isle of Man) / Ernest Umbrella Limited (in liquidation) (EUL) (Company number 14104089) / Imagine Umbrella Limited (in liquidation) (IUL) (Company number 14632904) / Thomas Tidy (RL director) / Stephen Tidy (RL director) / Stephen Charles Biggs (EUL Director) / Ross Plowman (IUL Director)
Addresses of persons suspected of promoting the scheme, or of being a connected personRL: Unit 15, Balderton Court, Balthane Industrial Estate, Ballasalla, Isle of Man, IM9 2AJ / EUL (in liquidation): (former address) International House, 61 Mosely Street, Manchester, M2 3HZ / IUL (in liquidation) (former address): Piccadilly Business Centre, Unit C Aldow Enterprise Park, Manchester, M12 6AE
Date of publication14 August 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe scheme users sign a contract of employment and commercial loan agreement’ with RL, a company based in the Isle of Man. A UK umbrella company, either Ernest Umbrella Limited or Imagine Umbrella Limited then enter into an ‘Agreement for Administrative Services’ with RL. The UK umbrella company then contracts the scheme user’s services to a UK end client, sometimes via a UK intermediary/agency, who in turn pay for the scheme user’s services. The UK umbrella company pay the gross contracted value to RL. RL then pay a fee to the UK umbrella company. RL pay a salary at the minimum rate permitted under the National Minimum Wage Act 1998 to the scheme user with Income Tax and National Insurance contributions (NICs) deducted. RL also made a second payment to the scheme users, described as a loan, and made pursuant to the loan agreement, without deductions of Income Tax or NICs.

Remuneration Assured Ltd

Details of persons suspected of promoting the schemeRemuneration Assured Ltd (RAL)
Date of publication13 February 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of RAL. Employees receive part of their RAL remuneration at a rate close to the National Minimum Wage or National Living Wage which is subjected to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their RAL remuneration without the deduction of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the employees’ pay are employment income, 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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of RAL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Resource Hubco Limited

Details of persons suspected of promoting the scheme, or of being a connected personResource Hubco Limited (RHL) / Cornelia Van-Der-Sluis (Director of RHL)
Addresses of promoters suspected of promoting the scheme3 Piccadilly Place, Manchester, M1 3BN
Date of publication28 June 2023
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe scheme user enters an employment contract with RHL who make composite payments to the scheme users for services provided by the user. The first element is a National Minimum Wage/living wage salary that is subjected to tax and National Insurance contributions, and a secondary element described as an ‘advance drawn down’ which is not.
Any other information HMRC considers relevant to publish about these schemesHMRC’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 Spotlight 60 information about the tax avoidance arrangements used by some umbrella companies. HMRC are aware that some umbrella companies operate more than one scheme, eg a standard compliant scheme and a non-compliant scheme. HMRC advise employees of RHL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Rosewood WM IO Services Ltd

Details of persons suspected of promoting the scheme, or of being a connected person, or having any other role in relation to making the scheme available for implementationRosewood WM IO Services Ltd (in liquidation) (RWM)/ Elliott Lee Bushby — former director of Rosewood WM IO Services Ltd / James Grubb — director of Rosewood WM IO Services Ltd / Dynasty Payroll Solutions Ltd 
Addresses of persons suspected of promoting the scheme, or of being a connected person, or having any other role in relation to making the scheme available for implementationRosewood WM IO Services Ltd (in liquidation), 3rd Floor 86-90 Paul Street, London, EC2A 4NE / Dynasty Payroll Solutions Ltd, International House, Admirals Way, London, E14 9XL 
Date of publication8 August 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve users providing their services to end clients through RWM. The users sign a contract of employment with RWM that will pay them a basic salary at or around the rate of National Minimum Wage or National Living Wage salary which is subject to Income Tax and National Insurance contributions (NICs) deductions. The users also receive an additional payment (described as a withdrawal) from RWM without Income Tax and NICs deductions. The payments from the end clients to RWM are sometimes routed via Dynasty Payroll Solutions Ltd.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment should be treated as ‘normal income/as the user’s salary’ and therefore, subject to Income Tax and NICs. HMRC have previously published Spotlights on disguised remuneration schemes involving umbrella companies Spotlight 45 and Spotlight 60 based on similar arrangements. HMRC advise employees of RWM to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

RW Operations Ltd

Details of persons suspected of promoting the schemeRW Operations Ltd (RWO)
Addresses of persons suspected of promoting the scheme85 Great Portland Street, London, W1W 7LT
Date of publication8 August 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide their services to end clients as employees of RWO. Employees of RWO participating in the arrangements receive part of their remuneration as a salary paid at a rate close to the minimum permitted under the National Minimum Wage (NMW) Act 1998. That amount is subjected to deductions for income tax and National Insurance contributions (NICs). The remaining balance of the remuneration is paid to the employees without deductions for Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of 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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of RWO to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Saxonside Limited – Saxonside Option Grant

Name of promoterSaxonside Limited (SAX)
Legislation under which this Stop Notice has been publishedPromoters of Tax Avoidance Schemes (POTAS)
Date arrangements subject to Stop Notice published2 March 2023
Date name of promoter subject to Stop Notice published7 June 2023
POTAS publicationList of tax avoidance schemes subject to a stop notice

Signature Pay Limited

Details of persons suspected of promoting the scheme, or of being a connected personSignature Pay Limited (SPL) / Mr Samuel Joseph Heys (Director of SPL)
Addresses of persons suspected of promoting the schemePeter House, Oxford Street, Manchester, M1 5AN
Date of publication10 October 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of SPL. SPL pay scheme users part of their remuneration as a salary close to, or in line with, the rate of National Minimum Wage or National Living Wage as set out in SPL contract of employment, and which is subjected to Income Tax and National Insurance contributions (NICs). The scheme users also receive a secondary element of their remuneration that is not subjected to the deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the employees pay should be treated as ‘normal income/as the user’s salary’, and therefore should be subjected to Income Tax and NICs. HMRC have previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC also has reason to suspect that SPL target healthcare sector, NHS and Council employees. HMRC advise employees of SPL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Signature Professional Limited

Details of persons suspected of promoting the scheme, or being a connected personSignature Professional Limited (Company no: 15486244) / Michael David Hance (Director of Signature Professional Limited)
Addresses of persons suspected of promoting the schemeSignature Professional Limited: 50 Princes Street, Ipswich, Suffolk, England, IP1 1RJ
Date of publication12 June 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of Signature Professional Limited. Employees receive part of their remuneration paid at a rate close to the National Minimum Wage or National Living Wage which is subject to deductions for Income Tax and National Insurance contributions (NICs). Employees of Signature Professional Limited receive the balance of their remuneration which is disguised as another form of payment without deductions for Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’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 has previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. Signature Professional Limited appears to target those who work in the healthcare sector. HMRC is aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advises employees of Signature Professional Limited to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.   

Signature Vintage Limited

Details of persons suspected of promoting the scheme, or of being a connected personSignature Vintage Limited (SVL)
Address of persons suspected of promoting the scheme71-75 Shelton Street, London, Greater London, WC2H 9JQ
Date of publication16 May 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workSignature Vintage Limited (SVL) employees provide their services to an end client via a recruitment agency. The recruitment agency pays SVL for the work carried out by the employees. SVL makes a single payment to the employees each week. Part of the payment is salary at a rate close to the National Minimum Wage with Income Tax and National Insurance contributions (NICs) deducted, and the remaining balance is allegedly for an ‘Option Granted’ which is paid to the employees without deductions for Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s position is that the payment described as an ‘Option Granted’ is normal income and should therefore be subject to Income Tax and NICs. HMRC have 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, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of SVL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

SmartPay Limited

Name of schemeSmartPay Third Party Loan
Name of promoter or supplier of schemeSmartPay Limited (Incorporated in the Isle of Man) (SmartPay (IOM)) / SmartPay Limited (Incorporated in the UK) (SmartPay (UK))
Address of promoter or supplier of schemeSmartPay Limited, 3A Samuel Harris House, 5-11 St Georges Street, Douglas, Isle of Man, IM1 1AJ / SmartPay Limited, Blackpool Technology Management Centre, Faraday Way, Blackpool, Lancashire, FY2 0JW
Date of publication24 August 2023
Scheme reference number (SRN)62482307
Date SRN allocated to the scheme23 June 2022
Legislation under which this scheme/promoter has been namedDisclosure of Tax Avoidance Schemes (DOTAS)
Statutory Provisions on which the tax advantage is basedSection 62 Income Tax (Earnings and Pensions) Act 2003 (ITEPA)
How the scheme is claimed to work — summarySmartPay (IOM) signs an employment agreement with the scheme user and a contract for services with SmartPay (UK). The user also enters into a ‘facility agreement’ with Smartpay (IOM), acting as trustee for a related trust whereby the user is provided with a loan facility. SmartPay (UK) then enters a contract for services with a recruitment agency for the user’s services. The recruitment agency then enters a contract for services with the end client. The end client pays the recruitment agency for the scheme user’s services, who in turn pay SmartPay (UK). Following the deduction of a fee, SmartPay (UK) pay the remaining amount to SmartPay (IOM). SmartPay (IOM) pays a salary in line with the National Minimum Wage Act to the scheme user and a payment described as a loan which is made without deductions of Income Tax or National Insurance contributions.
Judicial rulings relating to the scheme HMRC v SmartPay Ltd [2022] UKFTT 146

Solucionis Limited

We have published 2 entries that relate to this scheme operated by Solucionis Limited:

  • entry 1 — published under the Finance Act 2022
  • entry 2 — published under Promoters of Tax Avoidance Schemes regime
Scheme entry1
Details of persons suspected of promoting the schemeSolucionis Limited (Solucionis)
Addresses of persons suspected of promoting the schemeHorton House, Exchange Flags, Liverpool, England, L2 3PF
Date of publication25 April 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe remuneration for the scheme users’ services is artificially separated into 2 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
Any other information HMRC considers relevant to publish about these schemesHMRC’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, such as 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.
Scheme entry2
Legislation under which this Stop Notice has been publishedPromoters of Tax Avoidance Schemes (POTAS)
Date arrangements subject to Stop Notice published12 September 2024
Date name of promoter subject to Stop Notice published12 September 2024
POTAS publicationList of tax avoidance schemes subject to a stop notice

Stark Payment Services Ltd

Details of persons suspected of promoting the scheme, or of being a connected personStark Payment Services Ltd (SPSL) (in liquidation) / Martin Andrew Jones (Director of SPSL) / Carl James Woods (former director of SPSL)
Addresses of persons suspected of promoting the schemeFormer address: Unity Building, 20 Chapel Street, Liverpool, L3 9AG
Date of publication16 January 2025
Last updated24 July 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workSome employees of SPSL receive part of their remuneration as a salary that is subjected to Income Tax and National Insurance contributions (NICs). They also receive a secondary element of their remuneration that is not subjected to the deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment 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 in disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of SPSL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax was deducted on their income. 

Summit LED Ltd

Details of persons suspected of promoting the scheme, or of being a connected personSummit LED Ltd (SLL) trading as Adept Pay / Sayf Aashik (former director of SLL)
Addresses of persons suspected of promoting the schemeLevel One, Basecamp Liverpool, 49 Jamaica Street, Liverpool, Merseyside, England, L1 OAH
Date of publication29 August 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workSLL trading as Adept Pay. SLL’s employees provide their services to an end client via a recruitment agency. The recruitment agency pays SLL for the work done by the employees. SLL then make a single payment to the employees each week. The payment is artificially separated into 2 elements. The first element is a salary, paid at a rate close to the minimum permitted under the National Minimum Wage (NMW) Act 1998, with Income Tax and National Insurance contributions (NICs) deducted. The second element, which has no description, is made without the deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s position is that the whole payment is normal income, and Income Tax and NICs are payable on it. HMRC have 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, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of SLL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Titan Payment Solutions Limited

Details of persons suspected of promoting the schemeTitan Payment Solutions Limited (TPS)
Addresses of persons suspected of promoting the scheme196 High Road, Wood Green, London, N22 8HH
Date of publication28 November 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of TPS. Employees of TPS receive part of their remuneration as a salary, paid at or close to the minimum rate permitted under the National Minimum Wage Act 1998, and that is subjected to deductions for Income Tax and National Insurance contributions (NICs). TPS employees also receive a secondary element of their remuneration that is not subjected to deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesIt is HMRC’s view that both elements of the pay made to employees of TPS should be subject to Income Tax and NICs. HMRC has previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC is aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. It appears that TPS target NHS and Local Authority workers. HMRC advises employees of TPS to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Trident Umbrella Limited

Details of persons suspected of promoting the scheme, or of being a connected personTrident Umbrella Limited / Michael Paul Griffin (Director of Trident Umbrella Limited)
Addresses of persons suspected of promoting the schemeTwo Four Nine North, Lynnfield House, Church Street, Altrincham, England, WA14 4DZ
Date of publication13 February 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of Trident Umbrella Limited. Employees receive part of their remuneration at a rate close to the National Minimum Wage or National Living Wage which is subjected to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’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. HMRC also has reason to suspect that Trident Umbrella Limited 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. HMRC advise employees of Trident Umbrella Limited to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

T.U Pay Limited

Details of persons suspected of promoting the schemeT.U Pay Limited (TUPL) (Company number SC806609)
Addresses of persons suspected of promoting the scheme272 Bath Street, Glasgow, Scotland, G2 4JR
Date of publication31 July 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workScheme users provide services to end clients as employees of TUPL. Employees receive part of their TUPL remuneration at a rate close to the National Minimum Wage or National Living Wage which is subjected to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’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. HMRC has reason to suspect that TUPL users are working in local councils and the NHS. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of TUPL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

365 Umbrella Ltd

Details of persons suspected of promoting the scheme365 Umbrella Ltd
Addresses of persons suspected of promoting the scheme7 Jardine House, Bessborough Road, Harrow, HA1 3EX
Date of publication6 June 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe scheme users’ total remuneration for their contracts with 365 Umbrella Limited (3UL) is artificially separated into 2 elements. The first element is a salary with Income Tax and National Insurance contributions (NICs) deducted. The second element is sometimes referred to as ‘Grantee’s payments under a conditional annuity purchase agreement’ and is made without the deduction of Income Tax and NICs. 3UL claim that the second element should not count as employment income.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment should be treated as ‘normal income / as the users’ salary’ and therefore subject to Income Tax and NICs. HMRC has previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of 3UL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Ultra Employment Ltd

We have published 2 entries relating to schemes operated by Ultra Employment Ltd:

  • entry 1 — published under the Finance Act 2022
  • entry 2 — published under Promoters of Tax Avoidance Schemes regime
Scheme entry1
Details of persons suspected of promoting the scheme, or of being a connected personUltra Employment Ltd (UEL) / Mr Barry Aldridge (Director of UEL)
Date of publication11 April 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe scheme users enter an employment contract with UEL and receive their remuneration by one of 3 payment methods, all of which mean tax and National Insurance contributions (NICs) are only paid on part of the entire remuneration for the user’s services. The first method is a single aggregated payment from UEL, made up of 2 elements, a salary with tax and NICs deducted, and another without deductions. The second method involves 2 separate payments to the scheme user from UEL, a salary with tax and NICs deducted, and another made without deductions. The third method is a salary paid by UEL, with the other payment made by a third party. UEL purport that the untaxed amounts are for either a share growth in an Isle of Man cell company, or other means that they maintain is not related to employment income.
Any other information HMRC considers relevant to publish about these schemesHMRC have previously published Spotlights on disguised remuneration schemes involving umbrella companies (Spotlight 45 and Spotlight 60) based on similar arrangements. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of UEL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.
Scheme entry2
Legislation under which this Stop Notice has been publishedPromoters of Tax Avoidance Schemes (POTAS)
Date arrangements subject to Stop Notice published6 February 2025
Date name of promoter subject to Stop Notice published6 February 2025
POTAS publicationList of tax avoidance schemes subject to a stop notice

The Umbrella Agency Limited

Name of schemeThe Umbrella Agency Annuity Option Scheme
Details of persons suspected of promoting the scheme, or of being a connected personThe Umbrella Agency Limited (TUA) / Stuart John Brooke (director of The Umbrella Agency Limited) / Griffith Anderson Limited/Setu Kamal (Barrister)
Addresses of promoters suspected of promoting the schemeThe Umbrella Agency Limited: The Colmore Building 20 Colmore Circus, Queensway, Birmingham, England, B4 6AT / Griffith Anderson Limited: 7 Bell Yard, London, England, WC2A 2JR
Date of publication31 August 2022
Last updated4 September 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to work — summaryThe arrangements involve individuals providing their services to end clients through TUA and entering into an agreement that sees the individual grant TUA an option on an Annuity Agreement. The result is the remuneration for their services is artificially separated into salary as well as payments said to be in return for the option. The payments in relation to the annuity option are not subjected to tax and National Insurance contributions.
Any other information HMRC considers relevant to publish about these schemesThe scheme reference number 05565111 was allocated to the arrangements on 3 August 2022. The employing company, TUA, states that it simply acts as a payroll bureau and agent for another company based in Malta under the ultimate direction of the same director as the employing company. Representatives of contractorteam.co.uk (CT), contact individuals, including some they have identified on social media websites. Often this includes emailing individuals using the following email address format: support(number)@contractorteam.co.uk. CT provide pay illustrations with their emails, offering potential employees the opportunity to maximise take-home pay. They make referrals to umbrella companies promoting tax avoidance schemes and request personal data to pass on to those umbrella companies. HMRC suspects Setu Kamal is responsible for the design of the scheme arrangements and has created and supplied contract and agreement templates which are integral to the implementation of the relevant arrangements.

Umbrella Contracts Limited

Details of persons suspected of promoting the schemeUmbrella Contracts Limited (UCL) (Company number SC192044) — in administration / Fairview Administration Services Ltd (FASL) (Company number 10359717) / Momentum Corporate Services Limited (Seychelles) (MCSL)
Addresses of persons suspected of promoting the schemeUCL (former address): Kintail House, Beechwood Park, Inverness, Scotland, IV2 3BW / FASL: Crown House, 27 Old Gloucester Street, London, England, WC1N 3AX / MCSL: Victoria House, Victoria, Mahe, Seychelles
Date of publication31 July 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workScheme user signs an employment contract with UCL. The UCL contract states that the user will be paid a salary equivalent to the National Minimum Wage (NMW). UCL provide the services of the scheme users to end clients, and invoice them for the provision of those services. In accordance with the employment contract, UCL pays the user a NMW salary with Income Tax and National Insurance contributions (NICs) deducted. On or around the same day the salary is paid, FASL make a larger payment to the scheme user, but without deductions of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesFASL claims that the monies paid to workers are ‘financier loans’ and they are acting upon instructions from Seychelles-registered company MCSL. HMRC’s view is that both payments should be treated as ‘normal income/as the user’s salary’, and therefore subject to Income Tax and NICs. HMRC has previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC is aware that some umbrella companies operate more than one scheme such as a standard compliant scheme and a non-compliant scheme. HMRC advises employees of UCL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.
Details of persons suspected of promoting the schemeUmbrella Link Ltd (ULL)
Addresses of persons suspected of promoting the schemeLonsdale Gate, Lonsdale Gardens, Tunbridge Wells, TN1 1NU
Date of publication13 February 2025
Last updated22 May 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of ULL. Employees receive part of their remuneration from ULL at a rate close to the National Minimum Wage or National Living Wage which is subjected to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs, which ULL may suggest relates to the reimbursement of expenses.
Any other information HMRC considers relevant to publish about these schemesHMRC’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. Representatives of contractorteam.co.uk (CT), contact individuals, including some they have identified on social media websites. Often this includes emailing individuals using the following email address format: support(number)@contractorteam.co.uk. CT provide pay illustrations with their emails, offering potential employees the opportunity to maximise take-home pay. They make referrals to umbrella companies promoting tax avoidance schemes and request personal data to pass on to those umbrella companies.

Umbrella Union Ltd

Details of persons suspected of promoting the schemeUmbrella Union Ltd (UUL)
Addresses of promoters suspected of promoting the scheme9 Burns Street, Bootle L20 4RJ
Date of publication10 October 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to work — summaryEmployees of UUL receive part of their remuneration as a salary, paid at or close to the minimum rate permitted under the National Minimum Wage Act 1998, that is subjected to deductions for Income Tax and National Insurance contributions (NICs). UUL Employees also receive a secondary element of their remuneration that is not subjected to the deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment should be treated as ‘normal income/as the user’s salary’, and therefore subject to tax and NICs. HMRC have previously published Spotlight 60 on disguised remuneration schemes involving agency workers and contractors employed by umbrella companies. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advises employees of UUL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted from their income.

Umbrella Zone Limited

Details of persons suspected of promoting the scheme, or of being a connected personUmbrella Zone Limited (UZL) / Ian Falconer (Director of UZL)
Addresses of persons suspected of promoting the schemeGainsborough House, 59-60 Thames Street, Windsor, SL4 1TX
Date of publication18 July 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe scheme users’ total remuneration for their [employment] contracts with UZL is made in one aggregate payment by UZL. This aggregate payment is artificially separated into 2 elements. The first element is a salary at a rate of National Minimum Wage or National Living Wage with Income Tax and National Insurance contributions (NICs) deducted. The second element is made without deduction of Income Tax and NICs by UZL, even though this element also derives from the users’ economic activities and should therefore be treated as employment income.
Any other information HMRC considers relevant to publish about these schemesIt is HMRC’s view that all remuneration paid to employees of UZL is employment income and therefore taxable. HMRC have previously published guidance for agency workers and contractors employed by umbrella companies Spotlight 60.

United Pension Administration Ltd

Name of schemeNHMA Pension Benefits Scheme
Details of persons suspected of promoting the schemeUnited Pension Administration Ltd (UPA) / Countryside Capital Ltd (CCL)
Addresses of persons suspected of promoting the schemeUnited Pension Administration Ltd: 119060948-Companies House Default Address, Cardiff, CF14 8LH / Countryside Capital Ltd: Whitefriars Business Centre, 2nd floor, Whitefriars Lewins Mead, Bristol, BS1 2NT
Date of publication19 September 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workAn individual transfers funds from an existing pension scheme(s) into a bank account in the name of UPA (A Trustee of the NHMA Pension Benefits Scheme). UPA transfers the funds to various limited companies including CCL. CCL transfers part of the funds it receives to the individual on the basis that it is claimed that the payments would not need to be declared via their Self Assessment returns.
Any other information HMRC considers relevant to publish about these schemesHMRC advises users of this and similar schemes that payments from pension funds as described above should be declared via the individuals’ Self Assessment returns.

Universe Payroll Limited

We have published 2 entries that relate to a scheme operated by Universe Payroll Limited:

  • entry 1 — published under Finance Act 2022
  • entry 2 — published under Promoters of Tax Avoidance Schemes regime
Scheme entry1
Details of persons suspected of promoting the scheme, or of being a connected person, or having any other role in relation to making the scheme available for implementationUniverse Payroll Limited (UPL) / Brett Hardiman (Director of UPL) / Bonzai Umbrella Limited
Addresses of persons suspected of promoting the scheme, or having any other role in relation to making the scheme available for implementationUPL: 7 Bell Yard, London, WC2A 2JR / Bonzai Umbrella Limited: 7 Bell Yard, London, WC2A 2JR
Date of publication13 March 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve scheme users providing their services to end clients as employees of UPL. The scheme users receive a single payment from UPL for services provided to end clients made up of two elements. The first element is a basic salary at or around the rate of National Minimum Wage or National Living Wage which is subjected to Income Tax and National Insurance contributions (NICs). The second element is an amount that has not been subjected to Income Tax and NICs. Bonzai Umbrella Limited has made significant payments to UPL. HMRC suspect this is in respect of scheme users and that Bonzai Umbrella Limited has a role in relation to making the arrangements available for implementation.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment 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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of UPL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.
Scheme entry2
Name of promoterUniverse Payroll Limited
Date arrangements subject to Stop Notice published17 October 2024
Date name of promoter subject to Stop Notice published6 February 2025
POTAS publicationList of tax avoidance schemes subject to a stop notice

Veqta Ltd

Name of schemeVeqta Remuneration Structure
Details of persons suspected of promoting the scheme, or of being a connected personVeqta Ltd (Incorporated in Malta) — Offshore Promoter / Stuart John Brooke (Director of Veqta Ltd (Malta)) / Veqta Ltd (UK) — Onshore Intermediary/Setu Kamal (Barrister)
Addresses of promoters suspected of promoting the schemeVeqta Ltd (Malta), 1, Floor 2, Falzun Street, C/W Naxxar Road, Birkirkara, BKR1441, Malta / Veqta Ltd (UK), 20-22 Wenlock Road, London, N1 7GU
Date of publication5 July 2023
Last updated4 September 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to work — summaryScheme users provide services to end clients through Veqta Ltd (a Maltese company) and its UK nominee and agent. The users enter into an agreement that grants Veqta Ltd (Malta) an option on an annuity agreement. The remuneration for their services is artificially separated into salary and payments said to be in return for the option. The payments said to be in relation to the annuity option are made without the deduction of Income Tax and National Insurance contributions.
Any other information HMRC considers relevant to publish about these schemesHMRC have previously published information about The Umbrella Agency Ltd, for which Stuart John Brooke is also a director. HMRC has published Spotlight 35 in 2017 on disguised remuneration schemes involving annuity agreements, based on a predecessor arrangement. Representatives of contractorteam.co.uk (CT), contact individuals, including some they have identified on social media websites. Often this includes emailing individuals using the following email address format: support(number)@contractorteam.co.uk. CT provide pay illustrations with their emails, offering potential employees the opportunity to maximise take-home pay. They make referrals to umbrella companies promoting tax avoidance schemes and request personal data to pass on to those umbrella companies. HMRC suspects Setu Kamal is responsible for the design of the scheme arrangements and has created and supplied contract and agreement templates which are integral to the implementation of the relevant arrangements.

Vision HR Solutions Ltd

Name of schemeVision HR Remuneration Structure
Details of persons suspected of promoting the scheme, or of being a connected personVision HR Solutions Ltd (Incorporated in Malta) — Offshore Promoter / Stuart John Brooke (Director of Vision HR Solutions Ltd (Malta)) / Vision Human Resource Solution Ltd — UK Promoter/Setu Kamal (Barrister)
Addresses of promoters suspected of promoting the schemeVision HR Solutions Ltd (Malta), 1, Floor 2, Falzun Street, C/W Naxxar Road, Birkirkara, BKR1441, Malta / Vision Human Resource Solutions Ltd, 71-75 Shelton Street, London, Greater London, WC2H 9JQ
Date of publication5 July 2023
Last updated4 September 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to work — summaryScheme users provide services to end clients through Vision HR Solutions Ltd (a Maltese company) and Vision Human Resource Solutions Ltd (its UK nominee and agent). The users enter into an agreement that grants Vision HR Solutions Ltd (Malta) an option on an annuity agreement. The remuneration for their services is artificially separated into salary and payments said to be in return for the option. The payments said to be in relation to the annuity option are made without the deduction of Income Tax and National Insurance contributions.
Any other information HMRC considers relevant to publish about these schemesHMRC have previously published information about The Umbrella Agency Ltd, for which Stuart John Brooke is also a director. HMRC has published Spotlight 35 in 2017 on disguised remuneration schemes involving annuity agreements, based on a predecessor arrangement. HMRC suspects Setu Kamal is responsible for the design of the scheme arrangements and has created and supplied contract and agreement templates which are integral to the implementation of the relevant arrangements.

Vision Human Resource Solutions Ltd

Name of promoterVision Human Resource Solutions Ltd (VHR UK)
Date arrangements subject to Stop Notice published6 February 2025
Date name of promoter subject to Stop Notice published6 February 2025
POTAS publicationList of tax avoidance schemes subject to a stop notice

Vortexx Limited

Details of persons suspected of promoting the schemeVortexx Limited (Company number 15191526)
Addresses of persons suspected of promoting the schemeOffice One, 1 Coldbath Square, London, England, EC1R 5HL
Date of publication13 February 2025
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of Vortexx Limited. Employees receive part of their remuneration at a rate close to the National Minimum Wage or National Living Wage which is subjected to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration without the deduction of Income Tax or NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the employees’ payment 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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of Vortexx Limited to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income. HMRC suspects that employees within the social work and local authority sectors have adopted the use of these arrangements. These individuals are likely to be employed through Vortexx Limited but are undertaking work for local authorities.

We Are Ava Limited

Details of persons suspected of promoting the schemeWe Are Ava Limited (WAA) (formerly Hunter State Limited)
Address of persons suspected of promoting the scheme61 Mosley Street, Manchester, M2 3HZ
Date of publication16 May 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workHunter State Limited now trading as We Are Ava Limited (WAA) provide employment to scheme users. WAA pay scheme users a salary close to the National Minimum Wage or National Living Wage rate with Income Tax and National Insurance contributions (NICs) deducted. Scheme users also receive a secondary payment from WAA described as ‘Option’ or ‘additional’ amount that is paid without Income Tax and NICs deducted. This secondary payment is typically paid on the same day as the salary payments. It is HMRC’s view that all payments made to the scheme users are taxable.
Any other information HMRC considers relevant to publish about these schemesHMRC do not accept these arrangements work as claimed, and Income Tax and NICs should be accounted for on the ‘Option’ or ‘additional’ payments. It is HMRC’s view that the 2-payment arrangement is set up purely to facilitate a disguised remuneration tax avoidance scheme. HMRC is aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC have previously published information about the tax avoidance arrangements used by some umbrella companies Spotlight 60. HMRC advise employees of WAA to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Whitebridge Management Ltd

We have published 2 entries that relate to one scheme operated by Whitebridge Management Ltd:

  • entry 1 — published under the Finance Act 2022
  • entry 2 — published under Promoters of Tax Avoidance Schemes regime
Scheme entry1
Details of persons suspected of promoting the schemeWhitebridge Management Ltd (WML)
Addresses of persons suspected of promoting the scheme71-75 Shelton Street, London, England, WC2H 9JQ
Date of publication8 August 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of WML. Employees receive part of their WML remuneration at a rate close to the National Minimum Wage or National Living Wage which is subject to deductions for Income Tax and National Insurance contributions (NICs). Employees receive the balance of their remuneration via another method which is paid to them without the deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC considers both elements of the payment 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. HMRC are aware that some umbrella companies operate more than one scheme, such as a standard compliant scheme and a non-compliant scheme. HMRC advise employees of WML to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.
Scheme entry2
Legislation under which this Stop Notice has been publishedPromoters of Tax Avoidance Schemes (POTAS)
Date arrangements subject to Stop Notice published6 February 2025
Date name of promoter subject to Stop Notice published6 February 2025
POTAS publicationList of tax avoidance schemes subject to a stop notice

Your Pay Ltd

Details of persons suspected of promoting the scheme, or of being a connected personYour Pay Ltd (YPL) / Ronnie Welsh (sole director of YPL)
Addresses of promoters suspected of promoting the scheme71-75 Shelton Street, London, WC2H 9JQ
Date of publication22 August 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workThe arrangements involve users providing their services to end clients through YPL. The users sign a contract of employment that will pay them a basic salary at a rate close to the National Minimum Wage or National Living Wage. YPL then makes a single payment to the user comprising 2 elements. The first element is the salary, with Income tax and National Insurance contributions (NICs) deducted, and the second element is an additional amount (described as a withdrawal) without Income Tax or NICs deducted.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment should be treated as ‘normal income/as the user’s salary’ and therefore, subject to Income Tax and NICs. HMRC have previously published Spotlights on disguised remuneration schemes involving umbrella companies Spotlight 45 Spotlight 60 based on similar arrangements.

Your PAYE Limited

Details of persons suspected of promoting the schemeYour PAYE Limited
Addresses of persons suspected of promoting the schemeFormer address: 167-169 Great Portland Street, London, W1W 5PF / Current address: Floor 2, 10 Wellington Place, Leeds, LS1 4AP
Date of publication8 August 2024
Legislation under which this scheme/promoter has been namedFinance Act 2022
How the scheme is claimed to workIndividuals provide services to end clients as employees of Your PAYE Limited. Some employees of Your PAYE Limited receive part of their remuneration as a salary paid at a rate close to the minimum permitted under the National Minimum Wage Act 1998 that is subjected to Income Tax and National Insurance contributions (NICs). They also receive a secondary element of their remuneration that is not subjected to the deduction of Income Tax and NICs.
Any other information HMRC considers relevant to publish about these schemesHMRC’s view is that both elements of the payment 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. 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 of Your PAYE LimitedYPL to familiarise themselves with the guidance and to satisfy themselves that the correct amount of tax is being deducted on their income.

Sursa: HMRCCurrent list of named tax avoidance schemes, promoters, enablers and suppliers / Updated 18 September 2025

Lista angajatorilor amendați pentru angajarea de ilegali – 3

Aveți aici lista completă a angajatorilor din UK care au primit amenzi pentru angajarea persoanelor ilegale, pe perioada 1 ianuarie – 31 martie 2025, publicată și actualizată la 29 August 2025 de UK Visas and Immigration și Immigration Enforcement . Pentru fiecare caz sunt prezentate partea responsabilă (angajatorul) de plata amenzii, numele firmei controlate, adresa și codul poștal și valoarea finală a amenzii.

Table: Illegal working civil penalties for UK employers

Liable partyBusiness name where illegal workers encounteredAddressPostcodeFinal value of penalty
New Little Hong Kong LtdLittle Hong Kong10 Rose Street, AberdeenAB10 1UA£135,000.00
Greenfern He LimitedNew Greenfern Chinese Takeaway23 Greenfern Place, AberdeenAB16 6JR£​45,000.00
Mohammed Amjad and Salma BajwaSparkhill Mini Market539 Stratford Road, Sparkhill, Birmingham, West MidlandsB11 4LP£​40,000.00
Kurdistan Super Market LtdKurdistan Super Market Ltd402-404 Dudley Road, Birmingham, West MidlandsB18 4HH£​40,000.00
Zana AkoMR ZANA AKO34 Benson Road, Hockley, Birmingham, West MidlandsB18 5EB£​45,000.00
Mabast HalwestMABAST HALWEST400-414 New John Street West, Birmingham, .B19 3PE£​45,000.00
J B Contractors U.K. LtdJ B Contractors U.K. Ltd11 Warstone Terrace, Birmingham, West MidlandsB21 9NE£​45,000.00
IJH Superstores LtdLifestyle Express306 Halesowen Road, Old Hill, West MidlandsB64 6NJ£​40,000.00
Wine N Grocery LtdDylan’s 24/7 Off Licence & Convenience Store627 Bearwood Road, SmethwickB66 4BL£​40,000.00
Farouk Abdulla RasoulBearwood Store631 Bearwood Road, Bearwood, West MidlandsB66 4BL£​45,000.00
IBO Sutton LtdTurknaz Restaurant22 Beeches Walk, Sutton Coldfield, West MidlandsB73 6HN£​80,000.00
Paragon Curry & Grill LimitedParagonThe Winning Post, Argyle Street, Glascote, Tamworth, StaffordshireB77 3EW£​135,000.00
Peng & Yang LtdFortune Garden11A Coleshill Street, Fazeley, Tamworth, StaffordshireB78 3RB£​80,000.00
GDS Bham LtdGDS Bham Ltd27 Danford Lane, Solihull, West MidlandsB91 1QA£45,000.00
COV Bricklayer Contractors LimitedCOV Bricklayer Contractors Limited4 Brentford Road, Solihull, West MidlandsB91 1UP£​120,000.00
Glow Chef LimitedGolden Wok50 Eastbourne Road, Trowbridge, WiltshireBA14 7HW£​40,000.00
Shaney Store LtdEuropean Mini Market284 Colne Road, Burnley, LancashireBB10 1DZ£​45,000.00
Usha LtdUsha Indian Restaurant338 Rossendale Road, BurnleyBB11 5BZ£40,000.00
Supreme Care Agency LtdSupreme Care Agency LtdSuite 1.10 Manningham Business Centre, 87 Manningham Lane, Bradford, YorkshireBD1 3BN£​15,000.00
Woody Joe’s LtdWoody Joe’s368-370 Leeds Road, Bradford, West YorkshireBD3 9QX£​45,000.00
So (Manchester) LimitedSO (MANCHESTER) LIMITEDUnit 53 Listerhills Science Park, Bradford, .BD7 1HR£​45,000.00
Koban Vape Shop LtdKoban Vape92 Derby Street, BoltonBL3 6HG£​40,000.00
Adlington Valeting Chorley Road LtdAdlington Hand Car WashBlackrod, Bolton, Greater ManchesterBL6 5LA£​40,000.00
Brwa Barber Shop LimitedFadez Barber40 Haymarket Street, Bury, Greater ManchesterBL9 0AY£​40,000.00
Pevensey Food LtdPevensey Foods34 Pevensey Road, Eastbourne, East SussexBN21 3HP£​45,000.00
Jeyarham JegatheeswaranRFC Chicken & Ribs129 Seaside, Eastbourne, SussexBN22 7NN£​45,000.00
Pascal MadjoudjLive Bait41 Church Road, Brighton and HoveBN3 2BE£45,000.00
Mid Removals LimitedMove it DanC/O Isyt Accounting Limited, Basepoint Business Centre, Little High Street, Shoreham-By-Sea, West SussexBN43 5EG£​40,000.00
Fethr Lounge LtdFETHR LOUNGE LTD145-147 Croydon Road, Beckenham, KentBR3 3RB£​45,000.00
Cyprianis Enterprises LimitedCyprianis17 Station Square, Petts Wood, OrpingtonBR5 1LY£​60,000.00
Selvaratnam RamananMorleys24 Carlton Parade, OrpingtonBR6 0JB£45,000.00
My Catering Bristol LtdMy Catering Bristol LtdUnit B1 Hallen Industrial Estate, Hallen, BristolBS10 7SE£​40,000.00
Taner KocakBotanik BBQ125 High Street, Weston-Super-Mare, SomersetBS23 1HN£​40,000.00
Acropolis (Weston) LtdAcropolis Breakfast Souvlaki Lunch48 High Street, Weston-super-MareBS23 1JA£​40,000.00
Mohamad JabarWeston Supermarket18 St James Parade, Weston-super-Mare, North SomersetBS23 1ST£​45,000.00
Clove Restaurant LtdThe Clove Indian Restaurant5 Luckwell Road, Bedminster, BristolBS3 3EL£​20,000.00
Rabeya LtdThe Royal Raj1 High Street, Winterbourne, GloucestershireBS36 1JN£80,000.00
Sharara Fruit LtdCotham Hill Fruit & Veg24 Cotham Hill, Redland, BristolBS6 6LF£​45,000.00
S&K Fruit And Veg LtdS&K Fruit And Veg LtdGnd Flr, 163 Gloucester Road, Bristol, .BS7 8BE£​15,000.00
Arberi Karrabecaj LtdEuropa Hand Car Wash and Valet CentrePark Centre, Donegal Road, BelfastBT12 6HS£​40,000.00
AR Supper LtdPizza Max1 the Square, Kilkeel, DownBT34 4GD£​45,000.00
The Rice Bowl Drumahoe LtdThe Rice BowlUnit 9, 66 Glenshane Road, Drumahoe, LondonderryBT47 3SF£​90,000.00
Pho Vietnamese LimitedMadame Pho17 Botanic Avenue, BelfastBT7 1JG£135,000.00
Leyla 83 LimitedMarmaris Star82 High Street, Cleator Moor, CumbriaCA25 5BL£80,000.00
Becoming Creation LimitedBecoming Creation LimitedSuite 0608, Unit D3 Mod Village Baron Way, Kingmoor Business Park, Carlisle, CumbriaCA6 4BU£​105,000.00
Noya Raj Mahal LtdThe Raj Mahal Restaurant & Take-Away61 High Street, HaverhillCB9 8AH£​180,000.00
Berk Fish Bar LimitedSmart Fish Bar25-27 Queen Street, Haverhill, SuffolkCB9 9DZ£​80,000.00
Saray Lounge LtdSaray Restaurant164-166 City Road, Roath, CardiffCF24 3JE£45,000.00
Kabili LtdLegacy Indian Restaurant36 Wellfield Road, Roath, CardiffCF24 3PB£45,000.00
Tondu Car Wash LtdTondu Hand Car Wash36 Maestag Road, TonduCF32 9BT£45,000.00
Ginger Panda Treorchy LtdGinger Panda228 Park Road, Treorchy, Rhondda Cynon TafCF42 6LD£​45,000.00
Family Hand Car Wash&Valet Centre LtdLlwydcoed Family Car WashLlwydcoed Road, AberdareCF44 0TN£​120,000.00
Merthyr Hand Car Wash LtdMerthyr Hand Car WashUnit 3, 16 Dynevor Street, Merthyr Tydfil, Mid GlamorganCF48 1AY£​60,000.00
Caerphilly Catering LimitedPagoda Cantonese Chinese TakeawayUnit 4, Castle View Shopping Centre, CaerphillyCF83 1SN£​40,000.00
Papa Gino Pizzeria LtdPapa Gino’s5 Grange Mount, Birkenhead, WirralCH43 4XN£​45,000.00
BBM Bargain Wallasey LtdBBM Bargain53 Seaview Road, WallaseyCH45 4QW£40,000.00
Day Choice Convenion Store LtdDay Choice Convenience Store Ltd27 Pasture Road, Wirral, MerseysideCH46 7TG£​40,000.00
Ciwan LimitedThe Old Bank CafeQueensferry Sports, 10 Station Road, Queensferry, FlintshireCH5 1SX£​40,000.00
Prestiige Hand Car Wash LtdPrestige Hand Car WashAber Road, FlintCH6 5EY£45,000.00
Ems Pizza LtdEm’s Pizza45 Eastham Village Road, Wirral, MerseysideCH62 0BL£45,000.00
Ruiqiong WuRuiqiong Wu12A Coronation Drive, Wirral, .CH62 3LF£​45,000.00
Filiz Home Delivery LtdFiliz Home Delivery Ltd8 High Street, Bromborough, Wirral, MerseysideCH62 7HA£​40,000.00
Complete Caring LimitedCOMPLETE CARING LTD61 Station Road, Sudbury, SuffolkCO10 2SP£​20,000.00
Bereket Trading LtdUSA Fried Chicken2b Trinity Street,, HalsteadCO9 1JD£90,000.00
S & H Valeting LtdShiam Service Station Car Wash140-142 Swan Street, Sible Hedingham, Halstead, EssexCO9 3PP£​40,000.00
Veronica Twumasi and Maxwell TwumasiVeronica Twumasi and Maxwell Twumasi58 Redstart Close, New AddingtonCR0 0EU£​45,000.00
Hazar Kebab Croydon Food LtdHazar Kebab111 High Street, CroydonCR0 1QG£40,000.00
Jose JosephJoseph’s VegSurrey Street Market, 13-14 Surrey Street, Croydon, LondonCR0 1RG£​45,000.00
Yosha Design LtdYosha Design Ltd401 London Road, Mitcham, Greater LondonCR4 4BG£​40,000.00
Saeed Ali Abdul HameedCanterbury Fresh Fruit & Veg25 St Margarets Street, Canterbury, KentCT1 2TH£​45,000.00
Star Of Bengal (Whitstable) LtdStar of Bengal36 Harbour Street, Whitstable, KentCT5 1AJ£​45,000.00
Euro Plus (Nuneaton) LtdEuro PlusEURO PLUS, 113 Arbury Road, Nuneaton, WarwickshireCV10 7NJ£​40,000.00
Shiny 5 Star Car Wash LimitedShiny 5 Star Hand Car WashHenley Road, Bell Green, Coventry, West MidlandsCV2 1LP£​40,000.00
Kamir KadarBarras Hand Car Wash17 Coventry Road, Coventry, West MidlandsCV2 4NA£​90,000.00
AAA Valeting LtdRobertos Car WashA45 London Road, Stretton, WarwickshireCV23 9LG£​40,000.00
Fountain Lodge Care Home LimitedFountain Lodge Care Home LtdCv3 1fp Stoke Green, Coventry, West MidlandsCV3 1FP£​45,000.00
Italian Bar and Restaurant LimitedBuon Gusto3 New Street, Shipston-on-Stour, WarwickshireCV36 4EW£​40,000.00
Bella’s Valeting LimitedBella’s Hand Car Wash194 Torrington Avenue, CoventryCV4 9BL£​80,000.00
Ear Convenience LimitedEarlsdon Convenience Store64-66 Albany Road, Coventry, West MidlandsCV5 6JU£​45,000.00
Simplicity Services London LimitedSIMPLICITY SERVICES LONDON LIMITEDCo Simplicity Services London Ltd 19 Brunel Way, Suite 1 The Bridge Nucleus, Dartford, KentDA1 5GA£​40,000.00
DA3 LtdDover Road Fish and Chips33 Dover Road, Northfleet, Gravesend, KentDA11 9PH£​40,000.00
Hans Food LimitedOh My Cod58 Istead Rise, Gravesend, KentDA13 9JF£160,000.00
Harbourside Pub LimitedBell Rock Tavern4-6 Dalgleish Street, TayportDD6 9BB£45,000.00
Lucky Monkey Foods LtdJade House84 Horninglow Road, Burton on Trent, StaffordshireDE14 2PT£​80,000.00
Jin Trading LtdOriental Inn119 Dale Road, Spondon, DerbyDE21 7DJ£​40,000.00
Pizza Cottage Derby LimitedPizza Cottage71 Prince Charles Avenue, DerbyDE22 4BG£​40,000.00
Saylan LtdStar Cafe68, High Street, Alfreton, DerbyshireDE55 7BE£​45,000.00
Ozbek Restaurant LtdCafe Capriccio26 Elvet Bridge, DurhamDH1 3AA£40,000.00
DH4 Ques Restaurant LimitedQues PizzaThe Bridge, Fenton Terrace, Houghton Le Spring, Tyne and WearDH4 4LL£​90,000.00
K J Kebab House LtdKebab House4 Commercial Street, Willington, Crook, DurhamDL15 0AD£​45,000.00
Bayleaf Ferry Hill LtdBayleaf Restaurant12-13 Main Street, Ferryhill, County DurhamDL17 8LA£​135,000.00
Missim LtdThe Oak TreeYarm Road, Middleton St George,, DarlingtonDL2 1HJ£90,000.00
Kotuoba 27 LimitedPizza Hot80 High Street, Crowle, North LincolnshireDN17 4LB£​45,000.00
Redal LimitedVerona Pizza & GrillUnit 6, Bob Rainsforth Way, Gainsborough, LincolnshireDN21 1FT£​80,000.00
Clock House Pizza LtdClock HouseBridge Street, Sturminster Newton, DorsetDT10 1AW£​135,000.00
Magichand Car Wash LimitedSuper Hand Car WashA357, Sturminster Newton, DorsetDT10 2BS£​45,000.00
Hasi LimitedHasi Hand Car Wash1&2 Higher Shaftesbury Road, Blandford Forum, DorsetDT11 7TA£​40,000.00
KRGK LtdA & J Kebab House22 Westham Road, Weymouth, DorsetDT4 8NU£80,000.00
Arish MohammediStourport Mini Market102 Minster Road, Stourport-on-Severn, WorcestershireDY13 8AJ£​45,000.00
Denice Mastersons International LimitedDenice Mastersons International LimitedUnit 6 – 7 Robbins Business Park, Bagnall Street Great Bridge, Tipton, West MidlandsDY4 7BS£​45,000.00
Wordsley Chippy LimitedWordsley Chippy106 Main Street, Wordsley, Stourbridge, ShropshireDY8 5RT£​40,000.00
Styles Hotel Birmingham LimitedSTYLES HOTEL BIRMINGHAM LIMITED113 Whitechapel Road, London, Greater LondonE1 1DT£​15,000.00
Grounded Coffee Company LimitedGrounded London,9 Whitechapel Road, LondonE1 1DU£​45,000.00
Grounded Coffee Company LimitedGrounded London9 Whitechapel Road, LondonE1 1DU£​40,000.00
Borlakha Spice LimitedSundarbanAlpha Suite East London Business Centre, 93-101 Greenfield Road, London, Greater LondonE1 1EJ£​15,000.00
Harestock Spice LimitedHARESTOCK SPICE LIMITEDUnit 46d, Miicro Business Park, 46-50 Greatorex Street, London, .E1 5NP£​40,000.00
JM Tower Bridge LimitedJulian Hand Car Wash53-54 Chamber Street, LondonE1 8BL£​135,000.00
Julia Vieira Furlan PalmeiraJulia Furlan AestheticsFirst Floor, Bellerive House, 3 Muirfield Crescent, LondonE14 9SZ£​40,000.00
Moximoxi LimitedMoxi Moxi Chinese Restaurant101 Plaistow Road, NewhamE15 3ET£​45,000.00
Alanya Turkish with Fusion LimitedAlanya Turkish With FusionAlanya Turkish With Fusion, 510A Roman Road, LondonE3 5ES£​45,000.00
Clapton HCW LtdHand Carwash137 Lower Clapton Road, Lower Clapton, LondonE5 8EQ£​45,000.00
Neville Spice House LimitedSpice Hut16 Plashet Grove, East Ham, Newham, LondonE6 1AE£​40,000.00
Action3 LtdACTION 340 High Street South, Newham, LondonE6 6ET£45,000.00
Patel Corner Shop LtdPatel Corner Shop353 Katherine Road, Newham, LondonE7 8LT£​45,000.00
Reiki Herbs LimitedHerbal Zen Herbs & Acupuncture419 Mare Street, LondonE8 1HY£​40,000.00
Old Street Indian LimitedBengal Tiger108-110 Old Street, Shoreditch, LondonEC1V 9BD£​40,000.00
Barchester Healthcare LimitedBarchester Healthcare Limited3rd Floor The Aspect, Finsbury Square, London, Greater LondonEC2A 1AS£​60,000.00
Bidvest Noonan (UK) LimitedBIDVEST NOONAN (UK) LIMITED15 St Botolph Street, London, Greater LondonEC3A 7BB£​40,000.00
Korak Cuts LtdTop G Barbers145 Main Street, Newtongrange, DalkeithEH22 4PF£​45,000.00
Prasath BaskaranPremier StoreDuns Road, Gifford, HaddingtonEH41 4QW£40,000.00
Lochend Store LtdLochend Store64 Lochend Road South, EdinburghEH7 6DE£40,000.00
Maroof AhmedMumbai Kitchen46-48 Bampton Street, TivertonEX16 6AH£60,000.00
77 Yalova LtdMarmaris Kebab & Pizza20 Bear Street, Barnstaple, North DevonEX32 7BX£​90,000.00
Fade Zone Barber Exmouth LtdFade Zone Barbers45 Parade, ExmouthEX8 1RD£45,000.00
New Hong Kong Alloa LtdNew Hong Kong5 Maple Court, Alloa, ClackmannanshireFK10 1JN£​40,000.00
Best Kebab PLF LtdThe Best Kebab4 Breck Road, Poulton-Le-Fylde, Blackpool, LancashireFY6 7AA£​120,000.00
Kdk Trading LtdPharos Food News and Booze60-62 North Albert Street, Fleetwood, LancashireFY7 6AR£​40,000.00
Pasha DK LtdEda Turkish Cuisine8 High Street, Glasgow, LanarkshireG1 1NL£120,000.00
MAS Associates (Scot) LimitedWallace Tandoori231 Wallacewell Road, GlasgowG21 3PR£​10,000.00
Foam & Away LtdFoam & Away Car Wash12 Millerston Street, GlasgowG31 1QE£40,000.00
N M Trading LimitedN M Trading LimitedThe Stables Unit 01, 21-25 Carlton Court, Glasgow, .G5 9JP£​45,000.00
Star Hand Valet Centre LtdStar Hand Car Wash & Valet Centre103 Farmeloan Road, Rutherglen, GlasgowG73 1EE£​120,000.00
VSR Stores LtdPost Office/Lifestyle Express98-100 Main Street, AlexandriaG83 0PB£​40,000.00
Eastgates Barbers LtdEastgate Barbers134 Eastgate Street, GloucesterGL1 1QT£80,000.00
Akin Trading LtdUSA Chicken20 Russell Street, StroudGL5 3AQ£​80,000.00
Cirencester Barber Shop LtdCirencester Barbers Traditional Kurdish Barbers34 Dyer Street, Cirencester, GloucestershireGL7 2PF£​80,000.00
H X Retail Group LtdH XPRESS62 Redan Road, AldershotGU12 4ST£​40,000.00
Camberley Mehdi LimitedMehdi Indian5 Heather Ridge Arcade, CamberleyGU15 1AX£​90,000.00
Sailesh RaiBliss Restaurant & Bar10 The Parade, Frimley High Street, CamberleyGU16 7HY£​90,000.00
Heatherdene LimitedHeatherdene LtdUnit 13b Business Centre, Boundary Way, Woking, SurreyGU21 5DH£​40,000.00
Fairoak Foods LimitedFairoak Foods LimitedUnit 20, Woking Business Park, Albert Drive, Woking, SurreyGU21 5JY£​45,000.00
Place of Dining LtdPLACE OF DINING LTD264-266 Fleet Road, Fleet, HampshireGU51 4BU£​45,000.00
Kanesha Food & Wine LtdKanesha Food and Wine293 Northolt Road, South HarrowHA2 8HX£​40,000.00
T & M Wellbeing LtdT & M Wellbeing Ltd8 Dashwood Avenue, High Wycombe, BuckinghamshireHP12 3DN£​45,000.00
CG Services South LtdClean Getaway Hand Car WashUnit 5, Tayfar Trading Estate Griffin Lane, Aylesbury, BuckinghamshireHP19 8BP£​90,000.00
Lord’s Care Hereford LtdLord’s Care Hereford LtdOffice 28 Flexspace, Vincent Carey Road, Hereford, HerefordshireHR2 6FE£​10,000.00
OKE Development LtdOKE Development LtdConstruction site at the old MandM Direct Building, Clinton Road, Leominster, Hereford, HerefordshireHR6 0SP£320,000.00
PK Grill LtdMehak Grill House786 High Road, Ilford, Redbridge, EssexIG3 8TH£40,000.00
BM Bar and Grill LimitedMeze Grill Turkish Restaurant76-78 Ipswich Street, StowmarketIP14 1AZ£​200,000.00
T&M Courier LtdYodel6 Darter Close, Ipswich, EnglandIP3 9TU£​45,000.00
Hollywood Nails 1a LtdHollywood Nails1A St Andrew’s St North, Bury St Edmunds, SuffolkIP33 3PH£​80,000.00
Illi PergjegjiIMO Car WashLongman Road, InvernessIV1 1RY£​45,000.00
Superb London LtdVivience Nails & Beauty32 High Street, Kingston upon ThamesKT1 1HL£​80,000.00
Addlestone Car Wash LtdRasha Hand Car Wash1-3 Newhaw Road, Addlestone, SurreyKT15 2BZ£​45,000.00
L&V Hand Car Wash LtdL AND V HAND CAR WASH LTD10 Kingston Hill, Kingston Upon Thames, .KT2 7NH£​45,000.00
L&V Hand Car Wash LtdL&V Hand Car Wash50A West Barnes Lane, New MaldenKT3 4PS£​80,000.00
Novodale LimitedMagic Chef Chinese Restaurant9 Church Road, Worcester Park, Greater LondonKT4 7RD£​120,000.00
MMH K North LtdSpice Tandoori18 Princes Street, ThursoKW14 7BQ£​40,000.00
Ho Chung LtdChina Blue85 Main Street, Townhill, DunfermlineKY12 0EN£120,000.00
Super Fade LtdSalon KadirUnit 10 Kingdom Shopping Centre, Glenrothes, FifeKY7 5NU£​45,000.00
Clayton Nails & Spa LtdClayton Nails & SpaUnit 30a, Great Charlotte Street, Clayton Square Shopping Centre, Liverpool, MerseysideL1 1QR£​40,000.00
Jays Wine LimitedJay’s Wines24 Dovecot Place, Dovecote Avenue, LiverpoolL14 9PJ£​40,000.00
IDSK LtdDale Street KitchenUnit 3, Westminster Chambers, 90 Dale Street, Liverpool, MerseysideL2 5TF£​40,000.00
Orrell Road Valeting LtdSupershine Hand Car Wash & Valeting Centre29 Orrell Road, Bootle, MerseysideL20 6DU£​40,000.00
Kirkby Valeting Centre LtdSoapy’s Hand Car WashEast Lancashire Road, Kirkby, LiverpoolL33 7XH£​40,000.00
Lodge Lane Car Wash LtdLodge Lane Hand Car WashLodge Lane, Liverpool, MerseysideL8 0QE£​45,000.00
Kendal12 LtdMarmaris10 Kent Street, Kendal, CumbriaLA9 4AT£​10,000.00
Pearson Anderson LimitedPearson Anderson (Employees) LimitedSt George’S House, 3rd Floor St George’S House, 6 St. Georges Way,, Leicester, LeicestershireLE1 1QZ£​60,000.00
Pizzas Hub LtdPizzawala5 Malabar Road, LeicesterLE1 2PD£​40,000.00
Home Decor Leicester LtdHome DecorHaymarket Shopping Centre, 30 Humberstone Gate, Leicester, LeicestershireLE1 3PH£​45,000.00
Sileby Cottage 2024 LtdSileby Cottage6 King Street, LoughboroughLE12 7NA£90,000.00
N.V.E. Hand Car Wash LtdN.V.E. Hand Car Wash Ltd195a Humberstone Road, Leicester, LeicestershireLE5 3AQ£​45,000.00
Best Cuts Barber Wrexham LtdBEST CUTS BARBERS36 Lord Street, WrexhamLL11 1LR£​40,000.00
Valentino Pizzeria LimitedValentino’s31E Redwood Drive, Waddington, Lincoln, LincolnshireLN5 9BN£​80,000.00
Raju MiahRed Chilli11 Ring Road, Beeston, LeedsLS11 5LG£​45,000.00
Sicilian Street Food LtdSicilian Street Food Ltd25-29 Sandy Way, Yeadon, Leeds, West YorkshireLS19 7EW£​40,000.00
A And B Quality Care LtdA And B Quality Care LtdFuture House, The Moakes, Luton, BedfordshireLU3 3QB£​45,000.00
Aspire Food LtdPapa Johns Pizza82 North Street, Leighton Buzzard, BedfordshireLU7 1ES£​40,000.00
Sulaimani Foods LimitedSlemani Restaurant100 Wilmslow Road, Manchester, Greater ManchesterM14 5AJ£​45,000.00
Zbin LimitedOodles N’Oodles Restaurant Manchester7 Wilmslow Road, ManchesterM14 5FT£​45,000.00
G Kabab House LtdMiddle East Grill548 Claremont Road, ManchesterM14 5XL£40,000.00
R&F Reinforcement and Construction LtdJohn Sisk Construction2207 City Heights, Victoria Bridge Street, Salford, Greater ManchesterM3 5AS£​120,000.00
M3 Food LtdLinguine20 Northenden Road, SaleM33 3BR£​45,000.00
Alan ChengCathy’s Health Parlour52 Stockport Road, Denton, Greater ManchesterM34 6AD£​45,000.00
Home Glaze LtdHome Glaze41 Bent Street, Cheetham Hill, ManchesterM8 8NW£​45,000.00
African Voice In MostonAfrican Voice in Moston54 Kilnside Drive, Harpurhey, Manchester, Greater ManchesterM9 5QP£​45,000.00
Tezza Grill LtdMilton Charcoal Grill Usta Pizza111 High Street, Sittingbourne, KentME10 2AR£​40,000.00
Yasin Adem LimitedKent Kebab12 High Street, Rochester, KentME2 4AP£45,000.00
Asker Salman LtdBest Kebabs29 Station Road, Gillingham, KentME8 7RS£40,000.00
Teynham Valeting LtdTeynham Hand Car WashLondon Road, Teynham, KentME9 9PT£​40,000.00
Florin Transport National LimitedFlorin Transport National Limited33d Rutland Road, Bedford, BedfordshireMK40 1DG£​45,000.00
Kayalaiapillai SuhitharanMarston KSP Convenience Village Food Store23 Bedford Road, Marston MoretaineMK43 0ND£​45,000.00
Swadi & Co LtdBooffi Village157 Wishaw Road, Wishaw, North LanarkshireML2 8EN£​90,000.00
Golden Fade Barber LtdGolden Fade Barber Ltd129d Chapel Street, Airdrie, North LanarkshireML6 6LH£​40,000.00
Zialisha LtdEssex Road Food and Wine348 Essex Road, LondonN1 3PD£40,000.00
Manek Chowk Foods LtdPink Salt828 High Road, Finchley, LondonN12 9RA£90,000.00
Kisacik LimitedMangal Turkish Pizza27 Stoke Newington Road, LondonN16 8BJ£80,000.00
Koyum Authentic LtdKoyum735 High Road, Haringey, LondonN17 8AG£45,000.00
Big Hand Car Wash LtdBig Yellow Hand Car Wash13 Stroud Green Road, Finsbury Park, LondonN4 2AL£​120,000.00
Yildiz Barbers LtdYildiz Barbers Ltd482 Caledonian Road, London, .N7 9RP£45,000.00
Kebabskee LtdKebabskee116 Station Road, Wallsend, Tyne and WearNE28 8QS£45,000.00
Primary Care Recruitment LtdPrimary Care RecruitmentGrainger Suite, Dobson House Regent Farm Road, Gosforth, Newcastle Upon TyneNE3 3PF£​20,000.00
Jayco Recruitment LimitedJayco Recruitment Limited7 Blue Sky Way, Monkton Business Park South, Hebburn, South TynesideNE31 2EQ£​105,000.00
TC Barber LtdTC BARBER LTDFlat 1 Westgate Road, Newcastle Upon Tyne, .NE4 6AN£​45,000.00
Shawarma And Grill House LtdPinar Restaurant32 West Road, Newcastle Upon TyneNE4 9HB£​45,000.00
Viet 80’s LtdViet 80’s Restaurant57-59 Friar Lane, NottinghamNG1 6DH£180,000.00
Kuldeep KumarKimberley Daily Choice33 Greens Lane, Kimberley, Nottingham, NottinghamshireNG16 2PB£​45,000.00
Hasandagli68 LtdWhite Dolphin24 Downing Street, Sutton in Ashfield, Nottingham, NottinghamshireNG17 4EF£​45,000.00
MG Notts LtdThe Pizza Boy12 Brown Avenue, Mansfield Woodhouse, NottinghamshireNG19 8HG£​45,000.00
Mecra LtdIstanbul BBQ Kitchen3 Gordon Road, West Bridgford, Nottingham, NottinghamshireNG2 5LP£​40,000.00
Nikola (Sleaford) LimitedGolden Fry31 Southgate, Sleaford, LincolnshireNG34 7SY£​80,000.00
Sheadar Hand Car Wash LtdSheadar Car Wash35 Cleveland Close, Nottingham, NottinghamshireNG7 3BU£​120,000.00
Chang Ying LimitedGo Go Wok1 Railway Street, llanhilleth, GwentNP13 2JD£40,000.00
Newport Sen Bbq LtdSen BBQ146 Chepstow Road, Maindee, NewportNP19 8EG£​90,000.00
Medres Takeaway LtdVegas Kebabs430 Chepstow Road, NewportNP19 8JG£40,000.00
Ice Boba LimitedBubble11 Agincourt Square, Monmouth, MonmouthshireNP25 3DY£​45,000.00
Nergiz Kurdish Restaurant LtdNergiz Restaurant45 Magdalen Street, Norwich, NorfolkNR3 1LQ£​40,000.00
Latif ShasivariIMO Car WashUnit A Havers Road, Norwich, NorfolkNR3 2DU£45,000.00
Aj Car Spa LimitedAJ’s Car SpaSouthgates Road, Great Yarmouth, NorfolkNR30 3LJ£​40,000.00
Mory110 LtdMori & Guy1017 Finchley Road, LondonNW11 7ES£​45,000.00
Sahins Supermarket LimitedRoyal Market9 Cricklewood Lane, LondonNW2 1ET£80,000.00
Lydia YaoLydia Yao12 Keats Grove, London, Greater LondonNW3 2RN£45,000.00
Basri BegolliBunns Lane Car WashBunns Lane Works, Bunns Lane, LondonNW7 2AJ£​40,000.00
Asad IslamAshton TyresCricket Lane, Ashton-Under-LyneOL6 6LQ£​45,000.00
Navpreet SinghFantasy Island MobilesStall 247 – 248, Sea Lane, Ingoldmells, Skegness, LincolnshirePE25 1RH£​15,000.00
FCS PB LtdIndiaana Restaurant61 High Street, RamseyPE26 1AB£​90,000.00
Mr Pak Woh CheeJade GardenTrading As: Jade Garden, 22 Wootton Road, Gaywood, King’s Lynn, NorfolkPE30 4EX£​45,000.00
Ozden Oguz BuyukbasaranMarmaris Kebab House75 South Methven Street, PerthPH1 5NX£​45,000.00
The Platt Barbershop LtdNew Style Barbers3 The Platt, Wadebridge, CornwallPL27 7AD£​45,000.00
Khost LtdEast End Fish & Chips168 Exeter Street, PlymouthPL4 0NG£40,000.00
Best Hand Car Wash Gosport LtdGosport Car Wash And Valeting Service15 Dock Road, GosportPO12 1SJ£​40,000.00
Besni LimitedUSA Fried Chicken11 Park Parade, Havant, HampshirePO9 5AA£135,000.00
Al-Aqsa Food Market LtdAL-AQSA FOOD MARKET LTD145 New Hall Lane, 145 New Hall Lane, Preston, LancashirePR1 5PB£​45,000.00
Sami WahyebA.Owen Motor GroupUnit B Faraday Road, Newbury, BerkshireRG14 2AD£​90,000.00
IISAA LimitedPizza Hut125 London Road, NewburyRG14 2BX£​45,000.00
Kitchen Chef Basingstoke LtdKitchen Chef21-22 Chineham Shopping Centre, Chineham, BasingstokeRG24 8BQ£​90,000.00
Coco’s Beauty LtdCoco Nails & Beauty9 The Broadway, Crawley, West SussexRH10 1DX£​40,000.00
ASK Catering Crawley LtdPeri Peri Original28B Broadwalk, Crawley, SussexRH10 1HJ£​45,000.00
Fulkoli LimitedBengal Spices71 Gales Drive, Three Bridges, Crawley, SussexRH10 1QA£​90,000.00
Adhams Barber LtdAdhams Barbers114 London Road, Crawley, West SussexRH10 8LD£​45,000.00
Twix Store LtdTwix Store24 Carfax, Horsham, SussexRH12 1EB£​45,000.00
Meat Masala (Horsham) LtdNoor Cash & Carry50A Bishopric, Horsham, West SussexRH12 1QN£​40,000.00
Yaprak Burgess Hill LtdYaprak Burgess Hill25-27 Station Road, Burgess HillRH15 9DE£​120,000.00
Fulkoley LimitedFulkoley Limited2 Western Parade, Reigate, SurreyRH2 8AU£45,000.00
Luxury Hand Car Wash LtdLuxury Hand Car Wash8 Curtis Road, Dorking, SurreyRH4 1SQ£​40,000.00
Korat Thai Cuisine LimitedKorat Thai Upminster32 Corbets Tey Road, Upminster, Havering, London, Greater LondonRM14 2AD£​40,000.00
Anne LimitedEssar Service StationRotherham Road, Great Houghton, BarnsleyS72 0DB£​90,000.00
Storm Car Wash LimitedStorm Hand Car Wash65 Attercliffe Common, SheffieldS9 2AE£​120,000.00
Fabian Way LtdSparkling Car Wash7 Fabian Way, Port Tennant, SwanseaSA1 8LD£55,000.00
Mumbai (Swansea) LimitedMumbai Indian KitchenMill Lane, Blackpill, SwanseaSA3 5BD£​40,000.00
Pathinathar JesurasaADR Builders62 Ystrad Road, Fforestfach, Swansea, West GlamorganSA5 4BU£​45,000.00
GB 688 LIMITEDThe Golden Bowl87 Queen Street, Pembroke Dock, PembrokeshireSA72 6JE£​80,000.00
Milford Haven Hand Car Wash LtdMilford Haven Hand Car Wash7 St Lawrence Hill, Hakin, Milford HavenSA73 3LF£​80,000.00
T & E Catering LimitedChefs Treat161 Lewisham High Street, Hither GreenSE13 6AA£​45,000.00
Aloosh Grill LtdAloosh Lebanese Charcoal Grill397 New Cross Road, LewishamSE14 6LA£​40,000.00
Latin House LimitedLatin House4 Coldharbour Lane, Camberwell, LondonSE5 9PR£​40,000.00
Glory Supermarket LimitedGlory SupermarketRingstead Buildings, 1 Ringstead Road, LondonSE6 2BN£​45,000.00
Catford Food Centre LimitedPFC Catford5-6 Station Buildings, Catford Road, London, Greater LondonSE6 4QZ£​80,000.00
Top Butcher & Fresh Fish LtdTop Butcher and Fish48-50 Deptford High Street, DeptfordSE8 4AD£​45,000.00
Herbies Pizza (UK) LimitedHerbies Pizza (UK) Limited965 Weston Road, Slough, BerkshireSL1 4HR£​40,000.00
Royale Pathaan LimitedPathaan’s Restaurant390 Farnham Road, Slough, BerkshireSL2 1JD£​90,000.00
Choi KAI LimitedYangtze Chinese Restaurant36-37 Thames Street, Windsor, BerkshireSL4 1PR£​40,000.00
Woodstock Hand Car Wash LimitedStonecot MOT Services Car sales157 Epsom Road, SuttonSM3 9ES£​40,000.00
Angeline Morden LtdAngeline Nails & Beauty21 London Road, MordenSM4 5HT£135,000.00
India Bazzar (PVT) LtdIndia Bazzar Super Market103 Broad Street, SwindonSN1 2DT£​40,000.00
Swift Garage LtdSwift Wash Car Wash44 Westcott Place, SwindonSN1 5HW£40,000.00
Rex Vape Station LtdRex Vape Station10A Sidmouth Street, Devizes, WiltshireSN10 1LD£​45,000.00
Ruilong (Southampton) LtdTaste of China50 St Mary Street, SouthamptonSO14 1NR£​90,000.00
Woolston Hand Car Wash LtdWoolston Hand Car Wash182 Portsmouth Road, Woolston, Southampton, HampshireSO19 9AQ£​40,000.00
Chunky Chips Soton LimitedChunky Fish and Chips4 Pilgrims Close, Chandlers Ford, Eastleigh, HampshireSO53 4ST£​120,000.00
Hemdad SaeedSuper Hand Car Wash18 Front Street, East Stour, Gillingham, DorsetSP8 5LQ£​45,000.00
Shkar Ahmed SharifAra Store38 Windsor Terrace, SunderlandSR2 9QF£45,000.00
Solo Pizza (Tyne & Wear) LtdSolo Pizza3 Ethel Terrace, Castletown, Sunderland, Tyne & WearSR5 3BQ£​80,000.00
Meat In Place (Sunderland) LtdRustica TrattoriaWashington Road, Sunderland, Tyne & WearSR5 3HZ£​45,000.00
Newzad OsmanCloudy Mini Market7 Church Street, SeahamSR7 7HE£45,000.00
London Homes Development LimitedLONDON HOMES DEVELOPMENT LIMITED26 Tudor Road, Westcliff-On-Sea, EssexSS0 7AD£​45,000.00
Murapo LimitedThe EynaEast Mayne, Basildon, EssexSS13 1BW£​240,000.00
Mahesh PatelRoyals Newsagents24A Rectory Road, Hadleigh, Benfleet, EssexSS7 2ND£​40,000.00
ISO Sushi LimitedIso Sushi15 Trinity Street, Hanley, Stoke-on-Trent, StaffordshireST1 5LR£​40,000.00
Gnosall LimitedZinga1 Station Road, Gnosall, StaffordST20 0EZ£​45,000.00
JW Peony LimitedPeony Restaurant35 Bridge Street, Newcastle-under-Lyme, StaffordshireST5 2RY£​120,000.00
Ahmed Kheder IbrahimiInternational Supermarket287 Waterloo Road, Cobridge, Stoke-on-TrentST6 3HR£​45,000.00
Cadre Healthcare LtdCadre Healthcare LTD6 Baxter Close, Alsager, CheshireST7 2HN£​210,000.00
Jivi Kapoor LimitedLondis1-4 Aubyn Square, RoehamptonSW15 5NT£​40,000.00
Showells Norbury LtdShowells London1412 London Road, NorburySW16 4BZ£40,000.00
Startup for Business LtdStartup for Business LtdTooting Works, 89 Bickersteth Road, London, .SW17 9SH£​45,000.00
EC Service Management LimitedBelle CourBelle Cour, Ground Floor, 20 Strutton Ground, London, Greater LondonSW1P 2HP£​40,000.00
Newtown Car Wash LtdNewtown Hand Car WashNew Road, NewtownSY16 1BD£40,000.00
Deluxe Pizza (Bridgwater) LtdDeluxe Pizza73 High Street, BridgewaterTA6 3BQ£80,000.00
Step Forward Support Services LtdStep Forward Support Services Ltd91 Trench Road, Trench, Telford, .TF2 6PL£​40,000.00
C & S Gents Barbers LtdMamaris Barbers2-4 Avebury Avenue, TonbridgeTN9 1TF£​40,000.00
Aram Omer MahmoodHele Road Hand Car Wash & Valeting Centre49 Hele Road, TorquayTQ2 7PP£​45,000.00
Cimen Food LtdCimen Food Ltd60 Church street, FalmouthTR11 3DS£30,000.00
Dash & Go LtdSplash and Dash Valeting CentreCamerons Holdings, Mainsforth Terrace, HartlepoolTS24 7AJ£​120,000.00
Specialist Hand Car Wash LtdTrunk Road Hand Car WashSkippers Lane, Trunk Road, MiddlesbroughTS6 6UU£​40,000.00
The Dough LimitedTHE DOUGH LTDFlat 1, 376 Staines Road, Feltham, Greater LondonTW14 8BT£​45,000.00
Go Greek Group LtdGo Greek16 Kingsley Road, HounslowTW3 1NP£​45,000.00
Chicken World Hounslow LtdChicken World173 Hanworth Road, Hounslow, LondonTW3 3T£​80,000.00
GPH Trading LtdEuro Food & Wine261 Allenby Road, SouthallUB1 2HD£40,000.00
Hayes Spice LtdHayes Spice55 Coldharbour Lane, Hayes, LondonUB3 3EE£90,000.00
Benz Burgers LtdBenz Burgers LtdBenz Burgers, 3 Kilburn Lane, London, Greater LondonW10 4AE£​45,000.00
Rush Hill Car Wash LtdRUSH HILL CAR WASH LTD1st Choice Accounting, Banister Road, London, Greater LondonW10 4AR£​20,000.00
Bonzai Sushi & Noodle LtdBonzai Sushi Bar29-30 Frith Street 3rd Floor, C/O Wong Lange & Co, London, .W1D 5LG£​55,000.00
Splash Salons LimitedSplash Salon24 Goodge Street, LondonW1T 2QF£80,000.00
Acton Elle London LimitedACTON ELLE LONDON LIMITED259 High Street, London, Greater LondonW3 9BY£​45,000.00
Latitude 513 LimitedCool Creative5 Holland Street, Kensington, LondonW8 4NA£​40,000.00
JF Friendly Services LtdKHAN BUILDER LND LIMITED37f Chippenham Road, London, Greater LondonW9 2AH£​40,000.00
Ali YurdakurbanAnatolia Grill53-55 Duke Street, St Helens, MerseysideWA10 2JF£​45,000.00
NZ Millar LtdNZ Millar LtdSuite 7, York House, Vicarage Lane, Bowdon, .WA14 3BA£​45,000.00
Lymm Car Wash & Valet LtdLymm Hand Car Wash412 Knutsford Road, Warrington, CheshireWA4 1DU£​180,000.00
Sodexo LimitedSodexo LimitedOne Southampton Row, London, Greater LondonWC1B 5HA£​55,000.00
Waqas and Brothers LtdPizza Palace The Original241 Doncaster Road, Wakefield, West YorkshireWF1 5DA£​45,000.00
Yorkshire Catering Machines LtdYorkshire Catering Machines LtdYorkshire Catering Machines Ltd, Unit 13 Wilton Industrial Court, 851 Bradford Road, Batley, West YorkshireWF17 8NN£​40,000.00
LST Foods LtdLucky Star Pizza9 Pinfold Street, Walsall, West MidlandsWS10 8SY£​40,000.00
Kim Seong LiewThe Uxbridge Cantonese Takeaway9a Market Street, Cannock, StaffordshireWS12 1AY£​45,000.00
Hednesford Kitchen LimitedGolden Hayes122 Hednesford Road, Heath Hayes, Cannock, StaffordshireWS12 3EA£​40,000.00
Featherstone Fish Bar LtdFeatherstone Fish Bar20A The Avenue, Featherstone, Wolverhampton, MidlandsWV10 7AT£​45,000.00
United Crete Pattern & Supplies LtdUnited Crete Supplies (UCS)Unit 7 Charnwood Business Park, Bilston, West MidlandsWV14 0QJ£​45,000.00
Pooja Mithai & Namkeen LimitedPooja Mithai & Namkeen244 Jeffcock Road, Wolverhampton, West MidlandsWV3 7AH£​40,000.00
Gurkha Wolverhampton LtdGurkha Wolverhampton Ltd102-104 Dovedale Road, Wolverhampton, West MidlandsWV4 6RB£​40,000.00
Bright Detailing LtdBright Wash With AutoglymStirling Road, YorkYO30 4TU£40,000.00

Sursa: Immigration Enforcement Illegal working civil penalties for UK employers: 1 January 2025 to 31 March 2025
Updated 29 August 2025

Cum poți să vii legal la muncă în UK după 1 ianuarie 2021 – ghidul noului venit

Pentru cei care vor să vină să muncească în UK

dacă n-ai mai fost niciodată în UK sau ai fost mai demult în trecere, și ești tentat să vii sau te-a chemat careva aici, trebuie să știi că regulile s-au schimbat și nu mai intri direct pe piața muncii ca înainte, când veneai ca turist și te angajai pe baza de buletin/pașaport și nino. Din 1 ianuarie 2021, ai nevoie de viză de muncă.

Ce înseamnă asta pentru tine:

  • Nu poți lucra fără viză dacă ai venit după 1 ianuarie 2021.
  • Ai nevoie de o calificare din lista agreată de guvern și de o ofertă de muncă de la o firmă din UK care este autorizată să sponsorizeze. Firma îți dă un document numit certificat de sponsorizare.
  • Trebuie să aplici pentru viză înainte să vii în UK. Totul se face online, din țara de origine.

Ce ar trebui să faci mai întâi? Să te informezi cum stau lucrurile, ce înseamnă sistemul de vize, cum se aplică, dacă meseria în care ești calificat e eligibilă pentru sponsorizare, ce documente îți trebuie, cât te costă viza, cum să te ferești de scam cu actele, de promisiunile țeparilor, unde să găsești informații oficiale și unde să găsești suport.

Ce să nu faci: în primul rând să nu te pui la drum fără actele necesare. Să nu ceri pe social media să ți se facă acte, să nu abordezi triliardele de pagini de facebook care promit acte în UK, că nu așa se fac vizele, să nu te încrezi în promisiunile unora și altora că îți fac ei vize și îți dau și job. Să verifici tot ce ți se spune, la sursă, pe site-ul guvernului, nu cu ChatGPT și să verifici pe oricine te abordează dacă pretinde că e contabil, avocat, consilier de imigrație care se ocupa cu acte, să nu răspunzi la mesaje suspecte pe care nu le-ai solicitat, să nu trimiți nimănui în privat documentele tale personale și date sensibile, să nu trimiți bani în avans pentru acte în conturile care ți se dau în privat, pentru că taxele pentru aplicația de viză nu se plătesc decât la Home Office, online. Nu tot ce zboară se mănâncă.

Aici găsești :

Lista tuturor firmelor cu licență de sponsor care pot angaja străini: https://www.gov.uk/government/publications/register-of-licensed-sponsors-workers

Ce viză îți trebuie: gov.uk/check-uk-visa

Toate tipurile de vize: gov.uk/work-visas

Iar aici ai o listă de ghiduri utile în română, care acoperă cam tot ce ai nevoie să știi și să îți poți face o imagine de ansamblu:

Și nu uita că ETA, autorizația de călătorie fără de care nu poți călători spre UK, nu e viză și nu îți dă drept de muncă.

Unde ceri ajutor:

Material de V.Dobrescu&A.Drogoreanu

Lista furnizorilor de teste de limbă engleză SELT

Pentru cererile de viză sau cetățenie, trebuie să dovedești cunoștințele de limbă engleză promovând un test de limbă engleză (SELT).

Deoarece rutele de imigrare necesită niveluri diferite de cunoștințe de limbă engleză, testul pe care trebuie să îl susții depinde de tipul de aplicație pe care o faci. Există 2 tipuri de test.

Pentru următoarele vize( rute de aplicare), va trebui să susții un test care evaluează abilitățile tale de citire, scriere, vorbire și ascultare:

  • Health and Care Worker
  • High Potential Individual
  • Innovator Founder
  • Minister of Religion
  • Scale-up Worker
  • Skilled Worker
  • Start-up
  • Student
  • Temporary Work – International Agreement (servitori particulari într-o gospodărie diplomatică care depun cerere pentru entry clearance)

Pentru următoarele rute de aplicare, va trebui să susții un test care evaluează abilitățile tale de vorbire și ascultare:

  • cetătenie britanică (citizenship)
  • International Sportsperson
  • parent
  • partner
  • Representative of an Overseas Business
  • settlement (cunoscut și ca indefinite leave to remain)

Nivelul testului de care ai nevoie, cunoscut ca nivelul Common European Framework of Reference for Languages (CEFR), va depinde de ruta pentru care aplici. Pentru a afla de ce nivel ai nevoie, vezi ghidul specific pentru ruta ta de imigrare.

Furnizori de teste aprobați:

Dacă ești în UK, poți susține un SELT doar cu unul dintre următorii furnizori:

  • Pearson
  • Trinity College London
  • IELTS SELT Consortium
  • LANGUAGECERT

Dacă ești în afara UK, poți susține un SELT doar cu unul dintre următorii furnizori:

  • Pearson
  • PSI Services (UK) Ltd
  • IELTS SELT Consortium
  • LANGUAGECERT

Lista de teste aprobate de limbă engleză a fost evaluată ca îndeplinind cerințele Home Office. Dacă intenționezi să folosești un test de limbă engleză pentru aplicația ta de imigrare sau naționalitate, trebuie să susții unul dintre testele de pe listă.

Trebuie să te asiguri că testul pe care îl rezervi este cel aprobat pentru SELT:

  • IELTS SELT Consortium: „IELTS for UKVI” sau „IELTS Life Skills”
  • LANGUAGECERT: „LANGUAGECERT International ESOL SELT” sau „LANGUAGECERT Academic SELT” sau „LANGUAGECERT General SELT”
  • Pearson: „PTE Academic UKVI” sau „PTE Home”
  • PSI Services: „Skills for English UKVI”
  • Trinity College London: „Secure English Language Tests for UKVI” – Integrated Skills in English (ISE) sau Graded Examinations in Spoken English (GESE)

Depinde de tine ce test alegi să susții.

Mai multe centre de testare vor fi adăugate pe listă pe măsură ce noi servicii ale furnizorilor aprobați devin disponibile.

Verifică pe site-ul furnizorului SELT pentru a afla când sunt disponibile testele.

Dacă ai susținut un test în UK, poți folosi rezultatul atât pentru aplicații în UK, cât și în străinătate. Poți de asemenea să folosești testele susținute în străinătate pentru aplicații făcute în UK.

Rezultatele testului sunt valabile 2 ani de la data la care testul a fost acordat.

*Modificări la LANGUAGECERT SELT începând cu 1 ianuarie 2025

De la 1 ianuarie 2025, testul LANGUAGECERT ESOL SELT 4-skills va fi înlocuit cu noile teste LANGUAGECERT Academic SELT și LANGUAGECERT General SELT.

Dacă ai deja un rezultat LANGUAGECERT ESOL SELT 4-skills, acesta rămâne valabil 2 ani.

Dacă ai un voucher pentru un test LANGUAGECERT ESOL SELT 4-skills, îl poți folosi timp de până la 12 luni de la data achiziției.

Sursa: Prove your English language abilities with a secure English language test (SELT)

Ultima actualizare: 20 august 2025

Ce pățesc cei care angajează ilegali

În continuare sunt oameni care vin în UK și caută să își găsească de muncă fără acte, și unii din ei chiar își găsesc o vreme, agățați pe grupuri de diverși, care îi racolează pentru muncă la spălătorii auto, restaurante și magazine de cartier, în constructii, la curățenie și cam pe unde se angajează pe nașpa și unde muncesc pe nimic sau nu-s plătiți de loc și sunt exploatați. Dacă aceștia riscă deportarea în urma raziilor și verificărilor, angajatorii lor în schimb riscă amenzi și închisoare.

Dacă ești angajator și ești găsit vinovat de angajarea unei persoane despre care știai sau aveai „motive rezonabile să crezi” că nu are dreptul de a lucra în UK, poți fi trimis la închisoare pentru 5 ani și amendat nelimitat.

Așa că, dacă știai sau credeai că cei pe care i-ai angajat nu au permisiune de a intra sau de a rămâne în UK, sau ca le-a expirat share code-ul, sau că sunt overstayeri, ba rămași mai mult de 6 luni pe aici, fără acte, ba au continuat să rămână după refuzurile la rezidență, dacă știai că nu au voie să muncească în UK (da, cei intrați cu ETA nu au voie să muncească, că ETA nu e viză și nu le dă niciun drept), sau dacă știai că au documente false sau incorecte – adică aplicațiile alea pe najpa la pre-settled cu care obțin share code, sau au acte “cumpărate” de la alții, ești pasibil de pedepse.

Ca angajator ai obligația să verifici dacă angajații tăi au dreptul de a lucra în UK și să te asiguri că documentele lor sunt valabile.

Poți fi sancționat dacă angajezi o persoană care nu are dreptul de a lucra și nu ai făcut verificările corecte, sau nu le-ai efectuat în mod corespunzător.

Dacă se întâmplă acest lucru, ai putea primi „referral notice” care te informează că cazul tău este luat în considerare și că ai putea fi obligat să plătești o amendă de până la £60,000 pentru fiecare lucrător ilegal.

Vei primi o „civil penalty notice” dacă ești găsit responsabil, iar tu vei avea la dispoziție 28 de zile pentru a răspunde.

Notificarea îți va spune cum să plătești, ce să faci în continuare și cum să formulezi o obiecție față de decizie.

Detaliile despre firma ta vor fi publicate de către Immigration Enforcement ca un avertisment pentru alte afaceri să nu angajeze lucrători ilegali. Lista angajatorilor care au primit amenzi de la Home Office pentru angajare de ilegali in UK se publică trimestrial și se actualizează permanent: https://romaniinangliagrup.co.uk/2025/04/13/lista-angajatorilor-care-au-primit-amenzi-pentru-angajarea-de-ilegali/

Dacă poți demonstra că ai efectuat verificările corecte ale „dreptului de a munci în UK” nu va trebui să plătești amenda.

Aici găsești informații despre penalitățile pentru muncă ilegală.

Dacă ai nevoie de ajutor și consiliere privind prevenirea muncii ilegale, sună sau trimite un e-mail la:

Telefon : 0300 790 6268
Luni până joi, 9:00 – 16:45
Vineri, 9:00 – 16:30
E-mail
businesshelpdesk@homeoffice.gov.uk – dacă ești angajator sau Tier 1 investor
educatorshelpdesk@homeoffice.gov.uk – dacă ești dintr-o instituție de învățământ sau ești sponsor pentru studenți

Sursa: Penalties for employing illegal workers

Lista angajatorilor care au primit amenzi pentru angajarea de ilegali – 2

Aveți aici lista angajatorilor din UK care au primit amenzi pentru angajarea persoanelor ilegale, pe perioada 1 Octombrie – 31 Decembrie 2024, publicată de UK Visas and Immigration și Immigration Enforcement . Raportul enumeră amenzile aplicate angajatorilor care nu au plătit amenzile și pe cei cărora li s-a emis o a doua sau o altă amendă suplimentară după ce și-au epuizat toate drepturile de obiecție și/sau apel. Pentru fiecare caz sunt prezentate denumirea comercială, partea responsabilă, adresa și codul poștal și valoarea finală a amenzii.

Număr de amenzi aplicate: 489. Persoane ilegale gasite: 771. Valoarea amenzilor: £29,200,000

Table: Illegal working civil penalties for UK employers

Liable partyBusiness name where illegal workers encounteredAddressPostcodeFinal value of penalty
TBT Assist LtdMotorbodies82 Lombard Street, Birmingham, West MidlandsB12 0QR£​15,000.00
Greenswood LimitedBogan Skip Hire3 Wellington Street, Birmingham, West MidlandsB18 4NN£​80,000.00
Eastside Retail LtdUk Style Food & Wine2-6 Waterloo Road, Birmingham, West MidlandsB25 8JR£​45,000.00
JJB Retail LimitedLondis446-450 College Road, Birmingham, West MidlandsB44 0HL£​40,000.00
Al-Mughni LtdBull Ring Indoor Market50 Edgbaston Street, Birmingham, West MidlandsB5 4RQ£​120,000.00
Bismillah Bullring Halal Meat & Poultry LimitedBismillahStall 110 Bull Ring Indoor Market, Edgbaston Street, Birmingham, West MidlandsB5 4RQ£​120,000.00
Kukki Glazing LtdKukki Glazing LtdUnit 4 Bridge Street South, Smethwick, West MidlandsB66 3DR£​225,000.00
Pekinggardensutton LtdPeking Garden28-30 Lichfield Road, Sutton Coldfield, West MidlandsB74 2NJ£​40,000.00
Castle Valeting Services LtdCastle Car Wash94 Glascote Road, Tamworth, StaffordshireB77 2AF£​120,000.00
Saseenthini JeyakantharajahLondis251 Hockley Road, Wilnecote, TamworthB77 5EG£​40,000.00
Dylan’s Moda Barber LtdDylan’s Moda Barber3-4 The Corridor, BathBA1 5AP£40,000.00
B Sushi LtdBath Sushi3 Victoria Buildings, Lower Bristol Road, BathBA2 3EH£45,000.00
Bengalsea LtdElaichi Tandoori62 High Street, GlastonburyBA6 9DY£​45,000.00
Yanzhen ChenChina Wok Chinese Takeaway46 Bolton Road, Blackburn, LancashireBB2 3PZ£​40,000.00
Shar AghaHand Car Wash223 Whalley Road, Clayton Le Moors, Accrington, LancashireBB5 5HD£​80,000.00
Mr Clean Car Wash LtdMr Clean Hand Car WashCrown Street, Bradford, West YorkshireBD1 2LD£​80,000.00
Bespoke Trade Windows LtdBespoke Trade WindowsSt Andrews Mill, Unit 1 Ground Floor, Legrams Lane, Bradford, West YorkshireBD7 2EA£​40,000.00
Saki LtdWareham Pizza And Kebab2 Seymour Place, South Street, Wareham, DorsetBH20 4LR£​40,000.00
Mazon Eu Store LimitedMazon Eu Store2 St Helens Road, Bolton, Greater ManchesterBL3 3NH£​40,000.00
North Laine Trawlerman LtdTrawlerman Fish & Chips106 Gloucester Road, Brighton, SussexBN1 4AP£​40,000.00
Chen Health and Beauty LtdOriental Massage138 Rectory Road, WorthingBN14 7PJ£​40,000.00
A&S Drinks LimitedK&K Station Store8 Station Parade, Lancing, SussexBN15 8AA£​40,000.00
Eco Tradesman LimitedEco Car WashRattle Road, Eastbourne, East SussexBN24 5EB£​40,000.00
Branded One LimitedBranded51 High Street, BeckenhamBR3 1AW£​165,000.00
Rexha RituanSupashine Hand Car WashDavid Lloyd Car Park, Stanhope Grove, LondonBR3 3HL£​45,000.00
Thanabalasingam ThasikaranBest-One117 Elmers End Road, Beckenham, LondonBR3 4SY£​40,000.00
Golden Hand Car Wash LtdGolden Hands Car Wash375 Locking Road, Ashcombe, Weston Super Mare, North SomersetBS22 8NH£​120,000.00
Treedale LimitedZeera Restaurant and Takeaway38-40 Orchard Street, Weston-Super-MareBS23 1RH£​40,000.00
Minh Tien LtdPretty Nails29 North Walk, Yate, BristolBS37 4AP£​80,000.00
Al-Madina Dadial LtdAl Madina Halal Butchers80 Stapleton Road, St Jude’s, BristolBS5 0PW£​120,000.00
Bus Stop News Bristol LtdBus Stop News115 Fishponds Road, Eastville, BristolBS5 6PN£​40,000.00
Gogo Lounge LimitedGo Go Lounge Mediterranean Charcoal Restaurant217A Gloucester Rd, Bishopston, BristolBS7 8NN£​45,000.00
AL Rafa LimitedIndian Junction Restaurant429 Gloucester Road, Horfield, BristolBS7 8TZ£​45,000.00
Lockleaze Hand Car Wash LtdLockleaze Hand Car WashConstable Road, Lockleaze Road, BristolBS7 9RU£​40,000.00
OYE Packaging LtdOYE Asian SupermarketUnit 4, Meadow Centre, Boucher Place, BelfastBT12 6HT£​40,000.00
Mina Lounge LtdMina Steak House3 Brook Gate, Cambridge, CambridgeshireCB1 2AA£​45,000.00
Ariya & Arin Food LtdEly Turkish Restaurant33 Fore Hill, Ely, CambridgeshireCB7 4AA£​45,000.00
Khyber Cuisine LimitedThe Khyber Cuisine21 Corporation Road, Grangetown, CardiffCF11 7AN£​45,000.00
Eda UK General Electricity LimitedEda UK General Electricity LimitedPO Box 4385, 13355720 – Companies House Default Address, Cardiff, South GlamorganCF14 8LH£20,000.00
PCK Food LtdChick King3 Mackworth Road, PorthcawlCF36 5BT£​90,000.00
Hamid HusseinA470 Hand Car WashAbercynon Road, AbercynonCF45 4RT£45,000.00
Lilly Rose Valet LimitedExpress Hand Car Wash107 Ely Road, CardiffCF5 3AB£135,000.00
New Oriental Stirfry LtdNew Oriental Stir Fry20 Queen Street, BirkenheadCH41 9AS£​80,000.00
Portofino (New Brighton) LtdPortofino Restaurant2 Marine Promenade, Union Terrace, New Brighton, CheshireCH45 2JT£​180,000.00
Ibrahim SahimIbbys & Snack BarIBBYS & SNACK BAR, 2 Tallon Road, Hutton, Brentwood, essexCM13 1TJ£​45,000.00
Ongar Rd Mini Market LtdVape Zone23 Ongar Road, Brentwood, EssexCM15 9AU£​45,000.00
Sabrina Rose LtdSabrina Rose Ltd499 Ongar Road, Pilgrims Hatch, Brentwood, EssexCM15 9JP£​40,000.00
Spa Wars LtdH@ME & EATUnit 3 Birchanger Industrial Estate, Stansted Road,, Bishop’s Stortford, HertfordshireCM23 2TH£​40,000.00
Michael ManGourmet Oriental88 South Street, Bishop’s Stortford, HertfordshireCM23 3BG£​120,000.00
Independent People Homecare LimitedIndependent People Homecare Limited3 Warners Mill, Braintree, EssexCM7 3GB£​10,000.00
Porters Fish LtdPorters Fish Ltd29 Constable Road, Sudbury, SuffolkCO10 1UG£45,000.00
Cherry Tree Sudbury LimitedWongs Cherry TreeTye Green, Glemsford, Sudbury, SuffolkCO10 7RG£​120,000.00
Mladen Kozina100% Hand Car Wash596A Purley Way, CroydonCR0 4RF£45,000.00
Star Hand Car Wash and Valeting LtdStar Hand Car Wash134 Brigstock Road, Thornton HeathCR7 7JB£​45,000.00
Rui LinDragon City Chinese Takeaway64 Dover Street, Canterbury, KentCT1 3HD£​60,000.00
HC Catering Deal LtdHappy Fryer21 Park Street, Deal, KentCT14 6AG£45,000.00
Clean Car Center LtdClean Car Centre Hand Car Wash220 Binley Road, Coventry, West MidlandsCV3 1HG£​180,000.00
Re-enabled Support Services LtdRe-enabled Support Services Ltd214 High Street, Winsford, CheshireCW7 2AU£​15,000.00
Angy Care LimitedAngy Care LimitedUnit 9, 45-49 Burch Road Northfleet Gravesend Burch Road, Northfleet, Gravesend, KentDA11 9NE£​20,000.00
Rolls Gul LtdTutbury Grill And Desserts19 High Street, Tutbury, Burton, StaffordshireDE13 9LS£​90,000.00
Priyadharshini AnthonySunnygrove Off Licence123 Lexington Road, Derby, DerbyshireDE21 6UZ£​40,000.00
Crystal Yummy LimitedNew Crystal House131 High Street, Tibshelf, DerbyshireDE55 5PP£​40,000.00
Asmaan Foods LimitedIndia Gate9 Victoria Street, Newton StewartDG8 6NH£80,000.00
Bambudda Darlington LtdBambudda Darlington67 Gladstone Street, DarlingtonDL3 6JU£​45,000.00
Tasty Pizza 62 LimitedEfes Kebab & Pizza HouseEfes Kebab and Pizza, 57 Hall Gate, DoncasterDN1 3PB£​40,000.00
MD Catering Services LtdBarton Fish & Chips44 High Street, Barton Upon HumberDN18 5PD£​45,000.00
SSM At 379/381 LimitedSathiyams Restaurant379-381 High St North, Newham, London, Greater LondonE12 6PG£​45,000.00
JGF Foods LtdChai Kadai71 Plashet Road, Newham, LondonE13 0QA£120,000.00
Dine In LtdDine In LtdC/O 263 – 265 Hackney Road, London, Greater LondonE2 8NA£​40,000.00
Samosay Wala LtdTasty Samosa430 Barking Road, LondonE6 2SA£​15,000.00
New Tesoro D’Italia LtdLondis32-34 Barking Road, Newham, LondonE6 3BP£45,000.00
Gilmerton Groceries LtdSpar Store Gilmerton70 Gilmerton Dykes Street, Edinburgh, MidlothianEH17 8PL£​40,000.00
Bubbles Edinburgh LtdBubbles Hand Car Wash67B Salamander Street, EdinburghEH6 7JZ£​180,000.00
Saman Hamanin AhmadExpress Hand CarwashCranbourne Avenue, Potters BarEN6 3DQ£​80,000.00
123 Falkirk Carwash LtdExpress Hand Car Wash3 Callendar Riggs, FalkirkFK1 1UZ£​45,000.00
Shiny Hands Falkirk LtdShiny Hand Hot Foam Car WashGrangemouth Road, FalkirkFK2 9DD£​40,000.00
Nhi Ngoc NguyenQueen’s Nails31 Talbot Road, Blackpool, LancashireFY1 1LL£5,000.00
Saman AliPulla Market20 Dickson Road, BlackpoolFY1 2AE£​45,000.00
HKN Food Trade LtdLe Raza Glasgow1292 Argyle Street, Glasgow, LanarkshireG3 8AB£​45,000.00
Hala Bakery LimitedSyrian Supermarket and Bakery Shop27-29 Warroch St, GlasgowG3 8BL£​40,000.00
Oneteam LtdOneteam Ltd11 Brunswick Road, Gloucester, GloucestershireGL1 1HG£​15,000.00
QF Enterprises LtdThe Quedgeley Fryer11 School Lane, Quedgeley, GloucestershireGL2 4PJ£​40,000.00
Janvi Fashion Tailor LimitedJanvi Fashion TailorViva Village Unit 8, 192 Ealing Road, Wembley, MiddlesexHA0 4QD£​40,000.00
AJ Mobile & Vape LtdAJ Mobile & Vape55a High Street, HarrowHA3 5DQ£40,000.00
Auto Spa Eastcote LtdHand Car Wash4 High Road, Eastcote, PinnerHA5 2EW£160,000.00
Sevaka LtdChicken Land44 Queensbury Station Parade, Edgeware, Greater LondonHA8 5NN£​45,000.00
Pizza Di Parma LimitedPizza Di Parma LimitedCroakers House, Fourth Way, WembleyHA9 0LH£​45,000.00
Car Valeting of Wembley LtdPremium Hand Car Wash43 Forty Lane, WembleyHA9 9EX£​40,000.00
Farhat HussainHench32 Lawn Lane, Hemel Hempstead, HertfordshireHP3 9HL£7,500.00
Daljit Singh NoteyMr Chips17 Commercial Road, Hereford, HerefordshireHR1 2BB£​40,000.00
Super Cutz Barber LtdSuper Cutz282 Bricknell Avenue, HullHU5 4QG£80,000.00
Juicebros LtdJuicebros Ltd2 Gosnold Street, Bury St. Edmunds, SuffolkIP33 3FB£​40,000.00
Mamo Barbers LtdMamo Kurdish Barber58 Main Street, Largs, AyrshireKA30 8AL£​40,000.00
Pizzamia LimitedAl Forno Restaurant1-2-3A High Street, Kingston Upon ThamesKT1 1LY£​80,000.00
Esher Autos LtdThames Ditton Car WashPortsmouth Road, Thames Ditton, SurreyKT7 0TA£​120,000.00
Carlye Kitchen LtdJoe’s Fish & Chips7 Carlyle Street, High Valleyfield, DunfermlineKY12 8RU£​40,000.00
Capital Wash LimitedCapital Auto Wash35 Strand Street, Liverpool, MerseysideL1 8LT£​80,000.00
Slav RashevBlade Barbers119 St John’s Road, Waterloo, Liverpool, MerseysideL22 9QE£​40,000.00
Aram Supermarket LtdAram SupermarketHughes House, London Road, LiverpoolL3 8JA£​45,000.00
Shahibs Cumbria LtdShahib’sThe Arcade, 4 Crag Brow, Bowness on WindermereLA23 3BX£​80,000.00
Belgian Chips Leics LtdBelgian Chips55 Granby Street, Leicester, LeicestershireLE1 6EH£​45,000.00
5 Star Super Store LtdBangla Foods33 St Stephens Road, LeicesterLE2 1DR£40,000.00
M M Valeting (Leic) LtdFlora Bros Car Wash119-129 Fosse Road South, LeicesterLE3 0JU£​80,000.00
Kalpana ValandTanisha Hair and Beauty87 Harrison Road, Leicester, LeicestershireLE4 6BT£​40,000.00
M & A Store Leicester LimitedM & A Store20 Brent Knowle Gardens, Leicester, LeicestershireLE5 2GA£​40,000.00
2 Fo 1 Pizza Coalville Ltd2 For 1 Pizza Place25a Cropston Drive, CoalvilleLE67 4HT£​60,000.00
Premier Retail Stores LtdPremier StoresVictoria Road, Brynteg, WrexhamLL11 6NL£​40,000.00
Pezzeria-90 LtdLazzari’s TakeawayStonebow Centre, LincolnLN2 1DY£40,000.00
Kandoo Restaurant LtdKandoo Restaurant85A Rosewood Road, LeedsLS8 5DT£80,000.00
Vault Lounge (Dudu Bar) LimitedDudu Bar Nigerian Restaurant & Lounge21 High Town Road, Luton, BedfordshireLU2 0BW£​80,000.00
M&S Transport Services LtdDPDHumphrys Road, Woodside Estate, Dunstable, BedfordshireLU5 4TP£​240,000.00
Muthanna Chassib BarakatBlue Cafe312 Wilmslow Road, ManchesterM14 6XQ£40,000.00
Sharif Halal Meat LtdSharif Halal Meat1084, Stockport Road, ManchesterM19 2SU£​40,000.00
Jimmy’s A&A LtdDubai Shawarma463 Cheetham Hill Road, ManchesterM8 9LR£45,000.00
Zeynep Tacos Locos Sittingbourne LtdTacos Locos67 High Street, Sittingbourne, KentME10 4AW£​40,000.00
Payas Mk LimitedPasha Turkish Grill16 Buckingham Road, Bletchley, BuckinghamshireMK3 5HH£​45,000.00
RKA Airdrie LtdAko’s Barber17 Hallcraig Street, AirdrieML6 6AH£​40,000.00
Aleyna Group Restaurants LtdAlba Bar & Grill1 Rochsolloch Road, AirdrieML6 9BG£​90,000.00
Mr Rice Carluke LtdMr Rice8 Kirkton Street, CarlukeML8 4AB£​80,000.00
Takis PhilippouTakis Philippou99A Upsdell Avenue, Palmers Green, London, Greater LondonN13 6JJ£​45,000.00
Booom Car Wash LimitedBooom Car Wash45 Hornsey Road, LondonN7 7DD£180,000.00
Yilmaz Hairdressing LimitedYilmaz Hairdressing LimitedDemsa Accounts 565 Green Lanes, Haringey, London, Greater LondonN8 0RL£​45,000.00
Batata Motorcycle LtdBatata Motorcyle Ltd1b Shrubbery Road, LondonN9 0PA£40,000.00
Star 39 LimitedRed Lantern (Chinese Chopsticks)Boldon Ale House, No.2 North Road, Bolden CollieryNE35 9AF£​45,000.00
Rebeca RechezPatty Buns30a Sherwood Street, Warsop, NottinghamshireNG20 0JW£​40,000.00
Hos Catering LtdIstanbul Grill26 High Street, Grantham, LincolnshireNG31 6PH£90,000.00
Swinger Car Valet LtdSwinger Hand Car Wash490 Hucknall Lane, Hucknall, Nottingham, NottinghamshireNG6 8AB£​80,000.00
Anderson’s Activities LtdAnderson’s Activities LtdCaribbean Dutchpot, 7 Abington Square, The Press, Northampton, NorthamptonshireNN1 4AE£​10,000.00
Zak Mobile Tyres Fittings LtdZak’s Tyres81-82 Church Road, NewportNP19 7EH£40,000.00
QS Bar Group LtdBelle e Buona Italian RestaurantUnit 3/4  King street, BrynmawrNP23 4FD£​55,000.00
Camden Car Wash LtdCar Wash Valeting Centre128A Camden Road, LondonNW1 9EE£​120,000.00
Mazza Grill LimitedMazza Grill29 Watford Way, LondonNW4 3JH£​40,000.00
Malden Road Car Wash LtdMalden Road Hand Carwash160A Malden RoadNW5 4BT£​80,000.00
Kurdistan Shawrma LtdKurdistan Cafe59 Church Street, LondonNW8 8EU£90,000.00
Milano Barber Shop LtdMilano Barber Shop467 Oldham Road, RochdaleOL16 4T£​45,000.00
Thoma’s Hand Car Wash LtdLeons Hand Car Wash15 Beaumont Close, Banbury, OxfordshireOX16 1TN£​40,000.00
HQ Wash LimitedWash HQ UK6 Christie Street, PaisleyPA1 1NB£​45,000.00
Adam Mosa LtdHoney Bee Hair and BeautyOak Mall Shopping Centre, 11 Hamilton Gate, GreenockPA15 1JW£​45,000.00
Venice Palas Cafe LtdCaffe Venice27 West Blackhall Street, Greenock, RenfrewshirePA15 1UA£​45,000.00
Razor Barbers LtdRazor Turkish Barber15 High Street, JohnstonePA5 8JU£40,000.00
Spalding Spices LimitedSaffron Authentic Indian2 pinchbeck Road, SpaldingPE11 1QD£​40,000.00
XDX Hand Car Wash LtdHand Car Wash16 Cambridge Road, Croxton, St Neots, CambsPE19 6SS£​80,000.00
Aslat LimitedTates Fish and Chips4 – 6 New Street, Boston, LincolnshirePE21 6LP£​45,000.00
Skegness Market LimitedSkegness Mini Market104-106 Roman Bank, Skegness, LincolnshirePE25 2SP£​45,000.00
Bengal Spice Express LimitedBengal SpiceChapel House, St. Ives, CambridgeshirePE27 5DX£​40,000.00
Cemal KeserMarmaris Takeaway44 High Street, BlairgowriePH10 6DA£45,000.00
44 Turkish LtdTurkish Barbers44 Fore Street, IvybridgePL21 9AE£​45,000.00
Lala Barber Bodmin LtdFade Zone Barber23 Fore Street, Bodmin, CornwallPL31 2HT£​45,000.00
Bodmin Barbers LTDNew Style Barber45 Fore Street, BodminPL31 2JA£45,000.00
Oussama LassouedSam’s Gentleman’s Grooming54 Pall Mall, Chorley, LancashirePR7 2LE£​40,000.00
Super Shine Valeting Southport LtdSuper Shine Hand Car WashSouthport New Road, Banks, Southport, LancashirePR9 8DQ£​20,000.00
Kwok Pui LiTai Pan Restaurant103 Old Wokingham Road, Crowthorne, BerkshireRG45 6LH£​80,000.00
Spring Dragon LtdNew Jade Garden190 London Road, East Grinstead, West SussexRH19 1EY£​80,000.00
Clean Getaway Carwash LtdClean Getaway Car Wash174A Barnsley Road, SheffieldS4 7AF£​90,000.00
VK Supermarket LimitedLondis17 Cowper Avenue, SheffieldS6 1AG£​45,000.00
Leo Italian Food LtdLeo’s Italian Express391 South Road, Sheffield, South YorkshireS6 3TD£​40,000.00
SAJ Grill & Kebab LimitedGrill Saj House52 Wellgate, Rotherham, South YorkshireS60 2LR£​80,000.00
Golden Off Licence LtdGolden Off Licence185 Abbeydale Road, Sheffield, South YorkshireS7 1FG£​45,000.00
Seaside Valeting LimitedSeaside Hand Car WashCambrian Street, Llanelli, LlanelliSA15 2LE£​80,000.00
Saffron St Davids LimitedSaffron Fine Dining20 Nun Street, St Davids, PembrokeSA62 6NT£​80,000.00
Rhos Car Wash LtdRhos Car Wash39 New Road, Gellinudd, Rhos, Swansea, West GlamorganSA8 3DY£​45,000.00
California7 Burger Ltd7 Burgers315 New Cross Road, LondonSE14 6AS£45,000.00
Catford Barbers LtdIstanbul Barbershop9 Station Buildings, Catford Road, LondonSE6 4QZ£​40,000.00
Eltham Kebab Kebab LtdEltham Kebab Express16 Tudor Parade, LondonSE9 6SX£​40,000.00
Li Zhao LimitedJasmine Peking Chinese Restaurant29 High Street, Maidenhead, BerkshireSL6 1JG£​45,000.00
Hala LimitedHala LimitedHala House, 12-16 York Road, Maidenhead, BerkshireSL6 1SF£​40,000.00
New Golden Gate Restaurant Sutton LtdNew Golden Gate18 Stonecot Hill, Sutton, LondonSM3 9HE£​90,000.00
Bassettoriental LimitedOriental Aroma50 High Street, Royal Wootton Bassett, SwindonSN4 7AQ£​40,000.00
Chick’O’Land LimitedChick-O-Land7 Winchester Street, AndoverSP10 2EA£45,000.00
Magichand Car Wash LimitedSuper Hand Car WashShaftesbury Football Club, Coppice Street, Shaftesbury, DorsetSP7 8PF£​90,000.00
Shvan Mohammed ZadaSham Hand Car Wash38 Greenwood Road, Grindon, Sunderland, Tyne and WearSR4 8JR£​45,000.00
Elzy LtdElzy Ltd3-4 Ilford Trading Estate, Paycocke Road, Basildon, EssexSS14 3DR£​80,000.00
Pilta LimitedKebab World4 Benfleet Road, Hadleigh, Benfleet, EssexSS7 1QB£80,000.00
Betacare Agency LtdBetacare Agency Ltd16a Palmerston Street, Joiners Square Industrial Estate, Stoke-On-Trent, StaffordshireST1 3EU£​200,000.00
Cheadle Fish Bar LimitedCheadle Fish Bar63 High Street, Cheadle, FreehayST10 1AN£​40,000.00
2 Kardes Fast Food LimitedAbbies Pizza and Grill17 Sheep Market, Leek, StaffordshireST13 5HN£​45,000.00
Kajenthira KumarasamyPenny’s News6 Market Street, Kidsgrove, StaffordshireST7 4AB£​40,000.00
Mijad RashidMr Sponge Car WashTunstall Rd, Knypersley, Stoke-on-TrentST8 7PX£​40,000.00
Daily Fresh Cleaning LtdDaily Fresh Cleaning LtdPear Tree Cafe, Battersea Park, BatterseaSW11 4NJ£​80,000.00
Zhong YangArya Rae Ltd38 Mount Ephraim Road, LondonSW16 1LW£280,000.00
Heritage Valeting and Cleaning Services LtdTrust Ford67 Plough Lane, LondonSW17 0BW£​40,000.00
Afghan Palace LtdAfghan Palace169 -171 Mitcham Road, Tooting, London, Greater LondonSW17 9PG£​90,000.00
La Dolce Italia Tiramisu LimitedTrevi Italian Tiramisu29 Bute Street, South Kensington, LondonSW7 3EY£​80,000.00
Telford Takeaway LtdMarble1 Fieldhouse Drive, Telford, ShropshireTF2 8JQ£90,000.00
Ronghui LinOriental Kitchen102 Ninfield Road, Sidley, Bexhill-on-Sea, SussexTN39 5BB£​40,000.00
Biggboss Reggie LtdA & S Barbers128 High Street, Tonbridge, KentTN9 1AS£40,000.00
Kutan LimitedFresh Pizza47-49 Queen Street, Newton Abbot, DevonTQ12 2EF£45,000.00
Manha Spice House LtdManha Spice HousePaynters Lane, IlloganTR16 4DS£80,000.00
Pablo’s NE LimitedPablo’s Pizza & Grill9 Albert Road, MiddlesboroughTS1 1PQ£45,000.00
CCT Demolition LimitedCCT Demolition LimitedBiz Hub, Belasis Business Centre, Coxwold Way, Belasis Hall Technology Park, Billingham, DurhamTS23 4EA£200,000.00
Southall Dine Pizza LtdTops Pizza9 High Street, SouthallUB1 3HA£​40,000.00
Apni Meher Kar LimitedThe Flying Egg Cafe300 High Street, Harlington, HayesUB3 5DU£​45,000.00
Palm Palace Restaurant LimitedPalms Palace Restaurant Marylebone84 Edgware Road, LondonW2 2EH£​135,000.00
Rogerio Figueira MendesMendes Sheepwalk14 Market Place, Acton, LondonW3 6QS£​45,000.00
Ali YurdakurbanAnatolia Grill53 Duke Street, St HelensWA10 2JF£​45,000.00
Rowshonara BegumBangla Lounge38 Low Lane, Birstall, BatleyWF17 9HB£40,000.00
Super Shine Hand Car-Wash LtdSuper Shine Hand Car Wash31 Dewsbury Road, WakefieldWF2 9BL£​80,000.00
Super Shine Hand Car-Wash LtdSuper Shine Hand Car Wash31 Dewsbury Road, WakefieldWF2 9BL£​45,000.00
Foxy Desserts LimitedCube Hindley24 Market Street, WiganWN2 3AN£80,000.00
Original Peri Cottage LtdOriginal Peri Cottage106 Hednesford Road, Heath Hayes, CannockWS12 3EA£​45,000.00
Decoral York Ltd.Mr Happy53 Blossom Street, York, YorkkshireYO24 1AZ£45,000.00

Sursa: Illegal working civil penalties for UK employers: 1 October to 31 December 2024

Noile costuri ale taxelor de imigrație și naționalitate Home Office iulie 2025

Home Office percepe aplicanților la vize UK o taxă de aplicare ( fee) pentru a le procesa aplicația. Cât de mult aveți de plată depinde de tipul vizei pentru care aplicați și de unde anume aplicați.

Vă puteți calcula singuri costul aplicației pentru viză aici : https://www.gov.uk/visa-fees

Aveți mai jos lista tuturor taxelor de aplicare pentru aplicații de viză și cetătenie.

1. Visas and applications made outside the UK

Fees categoryCurrent feeFee from 1 July 2025Fee change
Visit visa – short up to 6 months£127£127£0
Visit visa – long up to 2 years  [footnote 1]£475£475£0
Visit visa – long up to 5 years£848£848£0
Visit visa – long up to 10 years£1,059£1,059£0
Visiting academic – more than 6 months but no more than 12 months£220£220£0
Private medical treatment visa – more than 6 months but not more than 11 months£220£220£0
Transit visa – (direct airside transit)£39£39£0
Transit visit visa – (landside transit)£70£70£0
Visa for the purpose of joining a ship or aircraft as a member of the crew of that ship or aircraft£70£70£0
Single-entry visa to replace a Biometric Residence Permit (BRP)£154£154£0
Certificate of Entitlement Nationality Right of Abode (outside the UK)£589£589£0
Transfer of Conditions (Vignette Transfer) application made overseas£154£154£0
Other visa£682£682£0
Hong Kong British National (Overseas) for 30 months – main applicant and dependants£193£193£0
Hong Kong British National (Overseas) for 5 years – main applicant and dependants£268£268£0
Route to Settlement£1,938£1,938£0
Route to Settlement – other dependant relative£3,413£3,413£0
Route to Settlement – refugee dependant relative£424£424£0
Indefinite leave to enter the UK as the dependant of an HM Armed Forces service leaver or a member of HM Armed Forces under Appendix HM Armed Forces to the Immigration Rules£3,029£3,029£0
Indefinite leave to enter the UK as an HM Armed Forces service leaver or a member of HM Armed Forces under Appendix HM Armed Forces to the Immigration Rules£3,029£3,029£0
Call out/out of hours fee (per hour/part hour) – service of consular officers£142£142£0
Receiving, preparing and forwarding documents – consular functions£141£141£0
Administrative review£80£80£0
electronic travel authorisation (ETA)£16£16£0
Indefinite leave to enter the UK as a victim of domestic abuse and dependent children under Appendix Victim of Domestic Abuse to the Immigration Rules£3,029£3,029£0

2. Work – applications made outside the UK

Fees categoryCurrent feeFee from 1 July 2025Fee change
Innovator Founder – main applicant and dependants£1,274£1,274£0
Endorsement fee under Innovator Founder route (payable to endorsing body) excluding VAT£1,000£1,000£0
Contact point meeting with endorsing body under Innovator Founder route (payable to endorsing body) excluding VAT£500£500£0
Start-up – main applicant and dependants£465£465£0
Approval letter from a competent body in respect of an initial application for Global Talent£561£561£0
Global Talent – main applicant – where Approval Letter is required£205£205£0
Global Talent – main applicant – where Approval Letter is not required£766£766£0
Global Talent – dependants only£766£766£0
Tier 1 (Exceptional Talent) – dependants only£766£766£0
Tier 1 (Entrepreneur) – dependants only£1,274£1,274£0
Tier 1 (Investor) – main applicant and dependants£2,000£2,000£0
Skilled Worker, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less [footnote 2] – main applicant and dependants£769£769£0
Skilled Worker, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over three years [footnote 2] – main applicant and dependants£1,519£1,519£0
Skilled Worker – a job on the Immigration Salary List where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less [footnote 2] – main applicant and dependants£590£590£0
Skilled Worker – a job on the Immigration Salary List where a certificate of sponsorship has been  issued or approval to sponsor under Sponsor a Worker has been given for over three years [footnote 2] – main applicant and dependants£1,160£1,160£0
Skilled Worker – Health and Care Visa – where a certificate of sponsorship has been issued or approval to sponsor under Sponor a Worker has been given for three years or less  [footnote 2] [footnote 3] – main applicant and dependants£304£304£0
Skilled Worker – Health and Care Visa – where a certificate of sponsorship has been issued or approval to  sponsor under Sponsor a Worker has been given for over three years  [footnote 2] [footnote 3] – main applicant and dependants£590£590£0
Skilled Worker – a job on the Immigration Salary List – Health and Care Visa – where a certificate of sponsorship has been issued or approval to  sponsor under Sponsor a Worker has been given for three years or less [footnote 2] [footnote 3] – main applicant and dependants£304£304£0
Skilled Worker – a job on the Immigration Salary List – Health and Care Visa – where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over three years [footnote 2] [footnote 3] – main applicant and dependants£590£590£0
T2 Minister of Religion – main applicant and dependants£769£769£0
International Sportsperson, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for 12 months or less [footnote 2] – main applicant and dependants£319£319£0
International Sportsperson, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over 12 months  [footnote 2] – main applicant and dependants£769£769£0
Temporary Work – Seasonal Worker, Religious Worker, Charity Worker, Creative Worker, International Agreement, Government Authorised Exchange, Youth Mobility Scheme and India young professionals scheme visa – main applicant and dependants£319£319£0
Representative of an overseas business – main applicant and dependants£769£769£0
Global Business Mobility – Senior or Specialist Worker – up to 3 years – main applicant and dependants£769£769£0
Global Business Mobility – Senior or Specialist Worker – more than 3 years -main applicant and dependants£1,519£1,519£0
Global Business Mobility – Graduate Trainee – main applicant and dependants£319£319£0
Global Business Mobility – Service Supplier – main applicant and dependants£319£319£0
Global Business Mobility – UK Expansion Worker – main applicant and dependants£319£319£0
Global Business Mobility – Secondment Worker – main applicant and dependants£319£319£0
Scale-up – main applicant and dependants£880£880£0
High Potential Individual – main applicant and dependants£880£880£0

3. Study – applications made outside the UK

Fees categoryCurrent feeFee from 1 July 2025Fee change
Student – main applicant and dependants£524£524£0
Child Student£524£524£0
Short term student studying English language for more than 6 months but not more than 11 months£214£214£0

4. Optional premium services outside the UK

Fees categoryCurrent feeFee from 1 July 2025Fee change
Priority Visa service – Settlement£500£500£0
Priority Visa service – Non-Settlement£500£500£0
Super priority visa service£1,000£1,000£0
User Pays Visa Application service£76.50£76.50£0
The provision of an immigration officer to provide any premium service relating to entry into or transit through the United Kingdom (per hour per officer)£150£150£0
International Contact Centre – Email Service (per query)£2.74£2.74£0
International Contact Centre – Telephone Helpline (per minute)£0.69£0.69£0

5. Optional premium services in the UK

Fees categoryCurrent feeFee from 1 July 2025Fee change
Super Priority service£1,000£1,000£0
Expedited processing – Priority service£500£500£0
On-Demand service (Mobile Biometric Enrolment) (per hour per representative of the contractor providing the service)£650£650£0
The provision of an immigration officer to deliver any premium service, to a Government Department, relating to entry into or transit through the United Kingdom£72.27£72.27£0
The provision of an immigration officer to deliver any premium service, relating to entry into or transit through the United Kingdom (per hour per officer)£150£150£0
Premium status checks and advice – Administrative Officer (per minute) [footnote 4]£0.80£0.80£0
Premium status checks, advice or training – Executive Officer (inside office hours) (per minute) [footnote 4]£0.88£0.88£0
Premium status checks, advice or training – Executive Officer (outside office hours) (per minute) [footnote 4]£1.10£1.10£0
Premium status checks, advice or training – Higher Executive Officer (inside office hours) (per minute) [footnote 4]£0.97£0.97£0
Premium status checks, advice or training – Higher Executive Officer (outside office hours) (per minute) [footnote 4]£1.23£1.23£0

6. Premium services at the border

Fees categoryCurrent feeFee from 1 July 2025Fee change
Registered Traveller (Adult) – Yearly Subscription (per year)£50£50£0
Registered Traveller (Child) – Yearly Subscription (per year)£24£24£0
Registered Traveller – Registration of New Documents£20£20£0
Fast Track – Heathrow£10£10£0
Fast track – Other ports of entry£10£10£0

7. Work – applications made in the UK

Fees categoryCurrent feeFee from 1 July 2025Fee change
Innovator Founder – main applicant and dependants£1,590£1,590£0
Endorsement fee under Innovator Founder route (payable to endorsing body) excluding VAT£1,000£1,000£0
Contact point meeting with endorsing body under Innovator Founder route (payable to endorsing body) excluding VAT£500£500£0
Start-up – main applicant and dependants£625£625£0
Approval letter from a competent body in respect of an initial application for Global Talent£561£561£0
Global Talent – main applicant – where Approval Letter is required£205£205£0
Global Talent  – main applicant – where Approval Letter is not required£766£766£0
Global Talent – dependants only£766£766£0
Graduate Route – main applicant and dependants£880£880£0
Tier 1 (Exceptional Talent) – dependants only£766£766£0
Tier 1 (Entrepreneur) – main applicant and dependants£1,590£1,590£0
Tier 1 (Investor) – main applicant and dependants£2,000£2,000£0
Skilled Worker, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less [footnote 2] – main applicant and dependants£885£885£0
Skilled Worker, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over three years [footnote 2] – main applicant and dependants£1,751£1,751£0
Skilled Worker – a job on the Immigration Salary List where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less [footnote 2] – main applicant and dependants£590£590£0
Skilled Worker – a job on the Immigration Salary List where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over three years [footnote 2] – main applicant and dependants£1,160£1,160£0
Skilled Worker – Health and Care Visa – where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less [footnote 2] [footnote 3] – main applicant and dependants£304£304£0
Skilled Worker – Health and Care Visa – where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over three years  [footnote 2] [footnote 3] – main applicant and dependants£590£590£0
Skilled Worker – a job on the Immigration Salary List – Health and Care Visa – where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for three years or less [footnote 2] [footnote 3] – main applicant and dependants£304£304£0
Skilled Worker – a job on the Immigration Salary List – Health and Care Visa – where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over three years [footnote 2] [footnote 3] – main applicant and dependants£590£590£0
T2 Minister of Religion  – main applicant and dependants£885£885£0
International Sportsperson, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for 12 months or less [footnote 2] – main applicant and dependants£319£319£0
International Sportsperson, where a certificate of sponsorship has been issued or approval to sponsor under Sponsor a Worker has been given for over 12 months [footnote 2] – main applicant and dependants£885£885£0
Temporary Work – Seasonal Worker, Religious Worker, Charity Worker, Creative Worker, International Agreement, Government Authorised Exchange and Youth Mobility Scheme – main applicant and dependants£319£319£0
Representative of an overseas business – main applicant and dependants£885£885£0
Global Business Mobility – Senior or Specialist Worker – up to 3 years – main applicant and dependants£885£885£0
Global Business Mobility – Senior or Specialist Worker – more than 3 years – main applicant and dependants£1,751£1,751£0
Global Business Mobility – Graduate Trainee – main applicant and dependants£319£319£0
Global Business Mobility – Service Supplier – main applicant and dependants£319£319£0
Global Business Mobility – UK Expansion Worker – main applicant and dependants£319£319£0
Global Business Mobility – Secondment Worker – main applicant and dependants£319£319£0
Scale-up – main applicant and dependants£880£880£0
High Potential Individual – main applicant and dependants£880£880£0

8. Study – applications made in the UK

Fees categoryCurrent feeFee from 1 July 2025Fee change
Student – main applicant and dependants£524£524£0
Child student£524£524£0

9. Other applications made in the UK

Fees categoryCurrent feeFee from 1 July 2025Fee change
Visitor Extension – main applicant and dependants£1,100£1,100£0
Leave to enter for persons in the UK who are liable to immigration detention£1,321£1,321£0
Leave to remain – Other£1,321£1,321£0
Hong Kong British National (In-Country) for 30 months – main applicant and dependants£193£193£0
Hong Kong British National (In-Country) for 5 years – main applicant and dependants£268£268£0
Processing an application which is subsequently rejected as invalid£28£28£0
Indefinite leave to remain – main applicant and dependants£3,029£3,029£0
Replacement Biometric Residence Card (issued under the EU Settlement Scheme) which has been lost, stolen, damaged or destroyed£19£19£0
Replacement Biometric Residence Permit which has been lost, stolen, damaged or destroyed£19£19£0
Travel Document – Certificate of travel – adult£300£300£0
Travel Document – Certificate of travel – child£151£151£0
Travel Document – Convention travel document – adult£94.50£94.50£0
Travel Document – Convention travel document – child£61.50£61.50£0
Administrative Review£80£80£0
Life in the UK test£50£50£0

10. Nationality

Fees categoryCurrent feeFee from 1 July 2025Fee change
Naturalisation (British citizenship) [footnote 5]£1,605£1,605£0
Naturalisation British overseas territory citizens£1,070£1,070£0
Nationality registration as a British citizen – adult [footnote 5]£1,446£1,446£0
Nationality registration as a British citizen – child [footnote 6]£1,214£1,214£0
Nationality registration as a British citizen (under provisions for Irish citizens) – adult [footnote 5] – Route can be applied for from 22 July 2025 onlyn/a£723£0
Nationality Registration as a British citizen (under provisions for Irish citizens) – child [footnote 6] – Route can be applied for from 22 July 2025 onlyn/a£607£0
The arrangement of a citizenship ceremony (including the administration of a citizenship oath and pledge at the ceremony).£130£130£0
The administration of a citizenship oath, or oath and pledge where the oath, or oath and pledge, are not administered at a citizenship ceremony or by a justice of the peace.£5£5£0
Nationality registration – British overseas territory citizen, British overseas citizens, British Subjects, British protected persons – adult£964£964£0
Nationality registration – British overseas territory citizen, British overseas citizens, British Subjects, British protected persons – child£810£810£0
Renunciation of nationality£482£482£0
Certificate of Entitlement Nationality Right of Abode (In the UK)£589£589£0
Nationality review£482£482£0
Status Letter (Nationality)£459£459£0
Non-acquisition Letter (Nationality)£459£459£0
Nationality correction to certificate£428£428£0
Nationality – supply of a certified copy of a notice, certificate, order or declaration£428£428£0
Nationality reissued Certificate£428£428£0

11. Sponsorship

Fees categoryCurrent feeFee from 1 July 2025Fee change
Premium Sponsor Service (12 months) Worker sponsor and Temporary worker sponsor – large sponsors£25,000£25,000£0
Premium Sponsor Service (12 months) Worker sponsor and Temporary worker sponsor – small sponsors£8,000£8,000£0
Premium Sponsor Service (12 months) Student sponsors£8,000£8,000£0
The expedited processing of a sponsorship management request made by a Worker sponsor or Temporary worker sponsor£200£200£0
Priority service for expedited processing of sponsor licence applications£500£500£0
Worker sponsor licence (large sponsor )£1,579£1,579£0
Worker sponsor licence (small sponsor)£574£574£0
Student sponsor licence£574£574£0
Temporary Worker sponsor licence£574£574£0
Worker and Temporary Worker sponsor licence (large sponsor)£1,579£1,579£0
Worker and Student sponsor licence (large sponsor)£1,579£1,579£0
Worker, Temporary Worker and Student sponsor licence (large sponsor)£1,579£1,579£0
Temporary Worker and Student sponsor licence£574£574£0
Worker sponsor licence (large sponsor), where sponsor currently holds a Temporary Worker and/or Student Sponsor Licence£1,005£1,005£0
Endorsement fee for a Scale-up sponsor licence under Endorsing Body Pathway (payable to the endorsing body) excluding VAT£1,500£1,500£0
Student sponsor basic compliance assessment£574£574£0
Sponsor action plan£1,579£1,579£0
Certificate of Sponsorship (CoS), or approval under Sponsor a Worker [footnote 2]: Skilled Worker, T2 Minister of Religion, Global Business Mobility – Senior or Specialist Worker£525£525£0
Certificate of Sponsorship (CoS),  or approval under Sponsor a Worker [footnote 2]:- Temporary Worker including Global Business Mobility – Graduate Trainee, UK expansion Worker, Service Supplier and Secondment Worker route and Scale-up route£55£55£0
Certificate of Sponsorship (CoS), or approval under Sponsor a Worker for International Sportsperson route – Over 12 Months [footnote 2]£525£525£0
Certificate of Sponsorship (CoS), or approval under Sponsor a Worker for International Sportsperson route – Up to 12 months or less [footnote 2]£55£55£0
Confirmation of Acceptance for Study (CAS) for student, child student£55£55£0

12. Assessment of an overseas qualification – applications made both outside the UK and in the UK

Fees categoryCurrent feeFee from 1 July 2025Fee change
For a recognised standard of overseas qualification including, if requested, a recognised appropriate level of English language£210£210£0

Sursa: Home OfficeUK Visas and Immigration – UK visa fees

Material de A.Drogoreanu&V.Dobrescu

Organizațiile care oferă sfaturi și suport pentru imigrație

Aveți aici cea mai recentă listă cu organizațiile care oferă sfaturi și suport complex pentru aplicații de imigrație.

Anglia

Migrant Help

If you are vulnerable or have a complex application, Migrant Help offers advice and support on the EU Settlement Scheme.

Telephone: 07483 090 721

Email: euss@migranthelpuk.org

Irlanda de Nord

Advice NI

Advice NI provides a general service which includes face to face support (drop ins an appointments), telephone advice line, email advice, webchat and text service.

Telephone: 028 906 5919

Email: euss@adviceni.net

Scoția

Citizens Advice Scotland

The Citizens Advice network is made up of 59 Bureaux with over 200 outreaches across Scotland.  We have over 1,000 advisers who can provide general Immigration Advice Authority level 1 advice about the EU Settlement Scheme and can also make referrals to our dedicated team of EU Settlement Scheme advisers for clients who need one-to-one support to make an application.

We have several years of experience in providing this service through Home Office and Scottish Government funding.  Our holistic approach ensures our generalist advisers are able to identify those who need EU Settlement Scheme support while providing them with any other advice they need on topics such as housing, benefits, income maximisation or debt.

You can find your local bureau by using the postcode tool or by phoning Scotland’s Citizens Advice Helpline.

Telephone: 0800 028 1456

Email: info@cas.org.uk

Țara Galilor

Settled

Settled provides advice to EU citizens on the EU Settlement Scheme and related rights. It is accredited Immigration Advice Authority level 3. Help is available in different languages by email, phone, on Facebook and through sessions in communities.

Telephone: 0330 223 5336 (Monday to Thursday, 1pm to 3pm)

Email: applyeusswales@settled.org.uk

Organizații care oferă sfaturi și suport pentru aplicații la rezidență pe schema EUSS

East European Resource Centre (EERC)

EERC provides complex casework, advice and assistance with the EU Settlement Scheme and pre-settled status applications (Immigration Advice Authority level 2) to the vulnerable, disadvantaged and marginalised Eastern European migrants in London who are nationals of:

  • Bulgaria
  • Croatia
  • Czechia
  • Estonia
  • Hungary
  • Latvia
  • Lithuania
  • Poland
  • Romania
  • Slovakia
  • Slovenia
  • Belarus and eligible to apply for the EU Settlement Scheme
  • Russia and eligible to apply for the EU Settlement Scheme
  • Ukraine and eligible to apply for the EU Settlement Scheme

To access the service, call one of the helplines or email us. All helplines are open Monday to Thursday, 10am to 4pm. We don’t accept clients without appointments.

Telephone:

  • Polish, Lithuanian and English: 07521 857 415
  • Romanian and English: 07730 021 986
  • Ukrainian, Russian and English: 07718 612 218

Email: info@eerc.org.uk

Europia

Europia is a Manchester-based charity supporting Central and Eastern European nationals through immigration advice, welfare support, community engagement, and cultural projects.

Our immigration team provides expert assistance with complex EU Settlement Scheme applications (Immigration Advice Authority level 2 and above), supporting clients from application through to confidently accessing and proving their status.

We also offer services in mental health, employment, volunteering, and equality advocacy – ensuring inclusive, person-centred support for Central and Eastern European communities across Greater Manchester.

Telephone: 07955 365 765

Email: euss@europia.org.uk

Kirklees Citizens Advice and Law Centre

We offer general advice and can support complex cases.

Telephone: 0808 278 7896

Email: euss@kcalc.org.uk

South Tyrone Empowerment Programme (STEP)

STEP is a rights-based community organisation providing services in advice, support, advocacy, community development, social enterprise and strategic engagement. Under the terms of this grant STEP will offer level 2 immigration advice to late and vulnerable EU Settlement Scheme applicants.

Telephone: 028 877 50211

Email: info@stepni.org

Refugee and Migrant Centre

The Refugee and Migrant Centre provides free regulated advice and representation to EEA nationals and their family members in their applications for the EU Settlement Scheme, as well as applications for family permits for family members wishing to join EEA nationals in the UK.

We can support your application from start to finish through our trained and qualified advisors and are approved to support people with vulnerabilities with more complex cases.

Telephone: 0800 066 3444

Email: euss@rmcentre.org.uk

Sursa: UK Visas and ImmigrationList of organisations / updatata la 20 iunie 2025

Lista secțiilor de votare din UK la alegerile pentru Președintele României din mai 2025

Sursa: Ministerul Afacerilor Externe

Lista companiilor de transport rutier acreditate la schema privind migrația clandestină

Border Force a publicat lista companiilor de transport rutier acreditate care participă la schema privind migrația clandestină.

Această schemă are scopul de a reduce riscul ca aceste companii să primească amenzi, dacă au implementat sisteme eficiente pentru a preveni ascunderea migranților ilegali în vehiculele lor, respectând standardele de securitate și bune practici stabilite de autoritățile britanice pentru a combate migrația ilegală prin transport rutier.

Company nameScheme numberCountry
3 Gid Comprod SRLCP/AS/598Romania
A B Texel LtdCP/AS/371UK
A Jankeviciaus Individuali ImoneCP/AS/655Lithuania
A T Trota SACP/AS/532Spain
A W Jenkinson Transport LtdCP/AS/369UK
Abbey Logistics Group LtdCP/AS/1028UK
Abels Moving Services LtdCP/AS/286UK
Acklams Coaches LtdCP/AS/1390UK
Active Transport LtdCP/AS/223UK
Agency Transport s.r.o.CP/AS/375Czech Republic
Agexim Transport & Logistics SRLCP/AS/1230Romania
Agromex SP.JCP/AS/250Poland
Aktsiaselts LinfordCP/AS/450Estonia
Alan Blair & David Blair T/A Blair InternationalCP/AS/64UK
Albert Schuck GmbH & Co. KGCP/AS/731Germany
Alberton Edoardo Auto trasportiCP/AS/321Italy
Alcaline B.VCP/AS/274Netherlands
Alcaline UKCP/AS/271UK
Alexandra Group SRLCP/AS/359Italy
Alkatrans DOOCP/AS/623Slovenia
All Road International GmbHCP/AS/316Germany
Allelys General HaulageCP/AS/858UK
Alta Trans Transport Spedycja Logistyka Wojcik Sp. JawnaCP/AS/470Poland
Ambro Transport Sp zooCP/AS/800Poland
Andrew John HillCP/AS/833UK
ANG Logistic SRLCP/AS/602Romania
AP-Rent KftCP/AS/1093Hungary
Aquila Part Prod Com SrlCP/AS/826Romania
Arcese Polska SP Z.O.OCP/AS/1111Poland
Arko-Trans Sp ZooCP/AS/1424Poland
Armishaws Removals LtdCP/AS/638UK
Art Logistics LtdCP/AS/600UK
Artful Logistics Ltd T/A Artful LogisticsCP/AS/52UK
Arthur Welter Transports SARLCP/AS/44Luxembourg
AS OlbtarCP/AS/553Estonia
Assisped SpaCP/AS/95Italy
Atruck Logistics ASCP/AS/840Czech Republic
Autotrasporti De Girolami SpaCP/AS/1190Italy
Autotrasporti Rattenni SRLCP/AS/759Italy
Aztek Logistics LtdCP/AS/534UK
Ballards Removals LtdCP/AS/797UK
Ballinalard Logistics LtdCP/AS/664Ireland
Baltic Trans Sp zooCP/AS/634Poland
Bart’s Logistics BVBACP/AS/489Belgium
Batim TransportCP/AS/126Poland
BCVO Logistics SRLCP/AS/772Poland
Bernadetta WojcikCP/AS/448Poland
Beskidzka Koniczynka Sp ZooCP/AS/968UK
Beskidzka Koniczynka Sp ZooCP/AS/968Poland
Best Foods LogisticsCP/AS/941UK
best log Innovative Transportlogistik GmbHCP/AS/1170Germany
Bestlog LimitedCP/AS/1092UK
Bima Spolka Cywilna Damian Bilka Michal Drozdzik (BIMA S.C)CP/AS/1511Poland
Bohmeia WheelsCP/AS/1021Czech Republic
Botrans Sp zooCP/AS/911Poland
Bott LtdCP/AS/428UK
Boyle Transport LtdCP/AS/162UK
Breen International LogisticsCP/AS/60Ireland
Brian Caffrey International LimitedCP/AS/808Ireland
Brian Yeardley Continental LtdCP/AS/253UK
Britannia Appleyard of South YorkshireCP/AS/625UK
Britannia Fleet RemovalsCP/AS/752UK
Britannia Logistics Sp z.o.oCP/AS/403Poland
Brites & Brites Transportes De Aluguer Unipessoal LDACP/AS/707Portugal
BSS Transport DOOCP/AS/820Bosnia and Herzegovina
Bukowscy Sp. Z o.o.CP/AS/440Poland
Bul Freight LtdCP/AS/683Bulgaria
Bulk Logistic SolutionsCP/AS/611UK
Buzzlines Travel LtdCP/AS/514UK
C+ TransportCP/AS/1224France
Cadogan Tate Group LtdCP/AS/214UK
Cappio Trasporti e Logistica srlCP/AS/620Italy
Cargo Expert Group Spolka z o.o.CP/AS/803Poland
Cargo Expert Sp zoo SpCP/AS/677Poland
Cargo Spol s.r.o.CP/AS/67Czech Republic
Carn Autos Ltd T/A Swains of StrettonCP/AS/158UK
Carpentier LogistiqueCP/AS/1225France
Carpentier SILOCP/AS/1223France
Carpentier TransportsCP/AS/581France
Cars in CameraCP/AS/31UK
Castiglia Graziano TrasportiCP/AS/89Italy
Chaminade LimitedCP/AS/597Ireland
Channelfret International SACP/AS/674France
Charles Russell Transport UKCP/AS/1003UK
Charles Russell Transport UK LTDCP/AS/1004UK
Cinquina Servizi S.RL.CP/AS/1069Italy
Ciqnuina Transporti S.RL.CP/AS/1070Italy
Citronex Trans Logistic Sp zooCP/AS/690Poland
Clan International Transport Services LtdCP/AS/520UK
Clandale LtdCP/AS/839Ireland
Clark and Rose (Removals) LTDCP/AS/1118UK
Clover Trans LtdCP/AS/804Bulgaria
Coatransporti d.o.o.CP/AS/762Slovenia
Colm O’Meara Transport LtdCP/AS/220Ireland
Continental Express Transport LtdCP/AS/426UK
CORA Trans SROCP/AS/178Slovakia
Corridori Logistica Aeroportuale s.r.l.CP/AS/194Italy
Corsi France International Transport SASCP/AS/417France
Cowan Recovery LtdCP/AS/796UK
CPL Transport Services UK LtdCP/AS/1164UK
Cranleigh Freight Services LtdCP/AS/1212UK
Currie European Transport LtdCP/AS/140UK
D & C LogisticsCP/AS/725UK
D J Goodwin TransportCP/AS/688UK
D.G. Light Haulage LtdCP/AS/767UK
Daily Logistics Group BVCP/AS/546Netherlands
Daniel Rodriguez PerezCP/AS/969Spain
DAO Trans sroCP/AS/714Slovakia
Dartmouth Crab CompanyCP/AS/1422UK
Dartom SP Z.o.oCP/AS/1229Poland
Davies International Transport LtdCP/AS/849UK
De Rooy Poland Sp ZooCP/AS/1458Poland
Delahaye Moving LtdCP/AS/389UK
Delpa Logistica Europa SLCP/AS/735Spain
Delta Trans Logistik Sp zooCP/AS/49Poland
Delta Trans Transporte Sp zooCP/AS/50Poland
Denby Transport LtdCP/AS/539UK
Dextra Group PlcCP/AS/963UK
DG McArdle International LtdCP/AS/647Ireland
Die A Ebner-Internationale Transporte GmbHCP/AS/294Austria
Dipl KFM Gunther Konig Transport GmbHCP/AS/235Austria
Dite Spedition sroCP/AS/404Czech Republic
DJT Trans sroCP/AS/702Slovakia
Donek N Spol sroCP/AS/576Czech Republic
Dosema Transport Spolka z o.o.CP/AS/758Poland
Dostawca Trans SP.JCP/AS/864Poland
Drumur Transport LtdCP/AS/650Ireland
Duwensee Spedtion & Lagerhaus GmbHCP/AS/574Germany
E H Nicholls Jnr LtdCP/AS/678UK
E M Rogers LtdCP/AS/459UK
E Pearson & Sons (Teesside) LtdCP/AS/749UK
Echemar S.LCP/AS/868Spain
Eddie Stobart LimitedCP/AS/635UK
Eddie Stobart Logistics Romania SRLCP/AS/1008Romania
Edenburg LtdCP/AS/699Ireland
Edenmill LtdCP/AS/802Ireland
Ekofrost Spolka z o.o.CP/AS/816Poland
Eljot Sp.ZooCP/AS/895Poland
Ermo dooCP/AS/863Slovenia
ETS JC Fiolet et FilsCP/AS/239France
Eurogroup International Movers LtdCP/AS/720UK
Europe Transports Services SarlCP/AS/659France
Europea De Comercio Agricola XXI S.A.CP/AS/513Spain
Eurotrans Gebr. Schutte KGCP/AS/204Germany
Eurotransit GmbHCP/AS/45Germany
Eurovision Logistics LtdCP/AS/420UK
Explotacion Intnal de Transportes SACP/AS/87Spain
F & N Worldwide Logistics LtdCP/AS/788UK
Fany TSL Sp zooCP/AS/62Poland
FF & P Walker LtdCP/AS/728UK
FH Logistic spol. s.r.o.CP/AS/570Czech Republic
Fly By Nite Conferences LtdCP/AS/372UK
Forward Trucking Services LtdCP/AS/139UK
Fox Moving & Storage LtdCP/AS/751UK
Fraioli Trasporti SrlCP/AS/798Italy
Francis Transport LtdCP/AS/591UK
FreshlincCP/AS/952UK
Frigosped GMBHnationale SpeditionCP/AS/799Germany
GB Liners LtdCP/AS/721UK
Geodis Trans Slovakia sroCP/AS/554Slovakia
Geodis UK LtdCP/AS/25UK
Georgi GmbH & Co. KG TransporteCP/AS/43Germany
Georgi Transporte SROCP/AS/592Czech Republic
Georgi Transporte SROCP/AS/592Czech Republic
Gerald International Freight Services LtdCP/AS/806UK
Giraud SRLCP/AS/410Romania
GJS Services LtdCP/AS/744UK
Global Freight System SrlCP/AS/828Romania
Global Project Sped KFTCP/AS/500Hungary
Golcz & Synowie SP.Zoo S.P.KCP/AS/924Poland
Gondrand ValenceCP/AS/164France
Gosped Adamscy Sp JCP/AS/836Poland
Gran Krzysztof SzewczykCP/AS/913Poland
Grecowood LtdCP/AS/742Ireland
Greens Removals & Storage LtdCP/AS/722UK
Gregory Distribution (Holdings) LtdCP/AS/84UK
Grupa Euro Mix Sp zooCP/AS/628Poland
Grupo Migel Ramon SLCP/AS/537Spain
Grupo Transonuba SLCP/AS/665Spain
H & R Carriers LtdCP/AS/340UK
H Essers Transport Company NVCP/AS/452Belgium
H.Essers SRLCP/AS/1094Romania
H.Essers Transport Company EOODCP/AS/1096Romania
H.Essers Transport Company Nederland B.V.CP/AS/1097Netherlands
H.Essers Transport Company NVCP/AS/1095Romania
H.Essers Transport Company Poland Sp. Z o.oCP/AS/1098Poland
H.J Van Bentum BVCP/AS/931Netherlands
Hadvicak SROCP/AS/292Slovakia
Hambledon HaulageCP/AS/200UK
Haygrove LtdCP/AS/344UK
HBT Internationale Transporte Sp. Z.o.oCP/AS/668Poland
Heritage International Transport LydCP/AS/880UK
Hnos LaredoCP/AS/333Spain
Hosszu Eurotrans E.CCP/AS/137Hungary
HR Polska Sp. z o.o.CP/AS/518Poland
HR TransprtesCP/AS/919Portugal
HS Line s.r.o.CP/AS/392Czech Republic
Huisman Group B.VCP/AS/221Netherlands
Husk (UK) LtdCP/AS/616UK
HZ Service V.O.SCP/AS/477Czech Republic
HZ Transport Poland Sp. z o.o.CP/AS/381Poland
Ihro Transport & Logistik s.r.o.CP/AS/457Czech Republic
IL Parmense Trasporti SRLCP/AS/1189Italy
In time express Logistik GmbHCP/AS/365Germany
Int Logistics UK LtdCP/AS/962UK
Inter Star Liberec s.r.o.CP/AS/559Czech Republic
Internationaal Transportbedrijf A.L Langen B.VCP/AS/455Netherlands
Internationaal Transportbedrijf Van Ewijk b.vCP/AS/199Netherlands
Interoil Trans KFTCP/AS/850Hungary
Invest Consult-07 LtdCP/AS/824Bulgaria
Isaac Pedroso Transportes de Mercadorias LDACP/AS/180Portugal
J & J Bannister (Evesham) LtdCP/AS/295UK
Jamie Briggs Removals & Storage LtdCP/AS/729UK
Jaroslaw Repinski Repinski TransportCP/AS/353Poland
Jayhawk Ltd T/A Jayhawk Fine Art TransportationCP/AS/345UK
Jeavons Eurotir LtdCP/AS/368UK
JJXPRESS Ltd T/A JJX LogisticsCP/AS/468UK
JMIT ASCP/AS/1042Czech Republic
John Popat TransportCP/AS/270UK
John Seymour Transport LtdCP/AS/38UK
Johnsosn Coaches Henley (Ltd)CP/AS/964UK
Ju-Mar Jerzy Rzepa Marta Rzepa Sp J.CP/AS/818Poland
Jumbocruiser LtdCP/AS/243UK
Kambar ProjektCP/AS/904Poland
Kanizsa Sprint KftCP/AS/216Hungary
Keith Elkington Transport LtdCP/AS/627UK
Kersey Freight LtdCP/AS/268UK
Kevin Oliver Quinn T/A Quinns Coach HireCP/AS/545UK
Kings Ferry Ltd (The)CP/AS/422UK
Kings Heavy Haulage (Bristol) LtdCP/AS/965UK
Kinser Logistic KFTCP/AS/596Hungary
Kluczyk Transport Service Pawel KluczykCP/AS/466Poland
Knights of Old LtdCP/AS/225UK
Koeltrans Europe SRLCP/AS/915Romania
Koma Spolka JawnaCP/AS/258Poland
Kottmeyer GmbH & Co KGCP/AS/152Germany
Krzysztof Nosal PPHU KK Trans Kraj Krzysztof NosalCP/AS/651Poland
Kulton Transport Sp zoo Sp kCP/AS/382Poland
Kurt Beier Transport A/SCP/AS/145Denmark
Kuypers Cargo Service B.VCP/AS/588Netherlands
L&P Logistyka Sp.z.o.oCP/AS/1091Poland
L.I.T Cargo GmbHCP/AS/765Germany
La Log d.o.o.CP/AS/756Croatia
Langen Logistics Iberica SLCP/AS/565Spain
Lannutti EspanaCP/AS/696Spain
Laser Transport International LtdCP/AS/16UK
Leatherbarrows Removals & Storage LtdCP/AS/748UK
Leatrans LtdCP/AS/143Ireland
Legarto Logistic sp zooCP/AS/1109Poland
Linda & Co. d.o.o.CP/AS/511Slovenia
Liscon Transport LtdCP/AS/608Ireland
LKW Budweiser Spedition Kratochvil Spol SROCP/AS/1353Czech Republic
Logistica Eurocruz SLCP/AS/1203Spain
Logistical Support Services LtdCP/AS/791UK
LogPark a.s.CP/AS/577Slovakia
L-Tranzit Impex SRLCP/AS/449Romania
Lyons European LtdCP/AS/916UK
MACSPED Spolka z o.o Spolka KomandytowaCP/AS/248Poland
Magpol Magdalena BarCP/AS/374Poland
Mammoet Ferry Transport BVCP/AS/582Netherlands
Manor Gate Solution LimitedCP/AS/897UK
Mario Trans A. IM. Kobylinscy Spolka JawnaCP/AS/557Poland
Mariusz Krzywda MariotransCP/AS/746Poland
Mark Casterton HaulageCP/AS/718UK
Marsh International Moving LtdCP/AS/712UK
Marti Grayling SLCP/AS/724Spain
Martin Dingwall International TransportCP/AS/281UK
Marvi Logistic SRLCP/AS/323Romania
Mason Bros Transport LtdCP/AS/336UK
Masons Moving Group LtdCP/AS/792UK
Massey Wilcox Transport LtdCP/AS/94UK
Mat Inter M.E. Zuberek Sp. JCP/AS/402Poland
Matthews International Transport LtdCP/AS/384UK
Maurice Ward Logistics s.r.o.CP/AS/424Czech Republic
McKeegan International LimitedCP/AS/876UK
McLaren Racing LtdCP/AS/436UK
MDF LtdCP/AS/279UK
Mega Express Sp z o.o.CP/AS/329Poland
Mega Trucking Bohemia Spol s.r.o.CP/AS/443Czech Republic
Mega Trucking Timisoara SRLCP/AS/595Romania
MegaTrans Dariusz StepienCP/AS/1383Poland
Merlin Entertainments DevelopmentsCP/AS/393UK
Mestrans d.o.o.CP/AS/262Slovenia
Mezo Team KftCP/AS/649Hungary
Michael D McLuskey T/A Mike McLuskey & SonsCP/AS/631UK
Milan KocisCP/AS/531Slovakia
Mini Express Internacional Konfection TransportCP/AS/149Hungary
Miroslav MynarCP/AS/544Czech Republic
Monika Jakimiuk PHU MTSCP/AS/682Poland
Moran & BoxwellCP/AS/1055Ireland
Motorland TranzitCP/AS/787Belarus
Mundo Logistico SLCP/AS/80Spain
NAD Nitra a.s.CP/AS/254Slovakia
Needham Haulage LimitedCP/AS/475Ireland
Neill & Brown Global LogisticsCP/AS/1324UK
Nieuwland ReizenCP/AS/853Netherlands
Nightingale Removals & Storage LtdCP/AS/810UK
Nomad International LimitedCP/AS/739UK
Noprosu s.r.o.CP/AS/406Czech Republic
Norbert Myzia NOR-ADCP/AS/401Poland
NordSud Czech s.r.o.CP/AS/380Czech Republic
Nostrada PL Sp. Z.o.oCP/AS/1183Poland
NT Logisika DOOCP/AS/879Slovenia
NTG Ebrex Transport Sp ZooCP/AS/873Poland
O.K. Trans Praha spol. s.r.o.CP/AS/407Czech Republic
Oakland Invicta LtdCP/AS/847UK
OBL Services LimitedCP/AS/116UK
Oliver Cargo Logistik SRLCP/AS/579Romania
O’Neill’s International TransportCP/AS/872UK
Online MBTCP/AS/19UK
Ontime Global Automotive Transport Services LtdCP/AS/17UK
Onucargo SLCP/AS/985Spain
Onutrans  S.LCP/AS/1103Spain
Opex Logistics LtdCP/AS/953UK
P.W.H.U Import-Eksport B&WCP/AS/1129Poland
Pamtrans Henryk KrzyzanowskiCP/AS/556Poland
Paul Schockemohle Logistics Polska Sp z o.o.CP/AS/790Poland
PE Krekhovetskyy BVCP/AS/653Ukraine
Peter Green ChilledCP/AS/841UK
PHU Mix-Pol Hubert OssowskiCP/AS/1160Poland
PHU Rawa Sp JCP/AS/827Poland
Pieter Smit Theater RockCP/AS/695Netherlands
PJ &J Dearden (Chard) LtdCP/AS/761UK
Platinum European LtdCP/AS/705UK
Polski Transport Miedzynarodowy PTM sp zooCP/AS/92Poland
Polygon International Vehicle Transportation LtdCP/AS/632UK
Porebski SP Z O. O.CP/AS/526Poland
Port Logics Cargo and Container Sp. z o.o.CP/AS/469Poland
Post Kogeko Logistics BVCP/AS/697Netherlands
Prima 91 Zhelyazko Pankov ETCP/AS/754Bulgaria
Promax Cargo KftCP/AS/603Hungary
PRS Distribution LtdCP/AS/121UK
PTC Czajkowski Spolka ZooCP/AS/801Poland
PUH Export Import Adam Lipinski – Lipniski TransportCP/AS/289Poland
Radek SafranekCP/AS/456Czech Republic
Rainthorpe Transport LtdCP/AS/607UK
Ravitex SRLCP/AS/831Romania
Red Bull Racing LtdCP/AS/811UK
Regesta Spolka AkcyjnaCP/AS/347Poland
Reining Transport BVCP/AS/542Netherlands
Reining Transport GmbHCP/AS/541Germany
Reining Transport KftCP/AS/543Hungary
Retrans T. Baran M. Kapcia Spolka JawnaCP/AS/626Poland
Ritchie Transport LtdCP/AS/328UK
Riva TransCP/AS/886Romania
RJ Jones Group LtdCP/AS/222UK
Ronix Trans KFTCP/AS/189Hungary
Ro-Ro TransCP/AS/1067Poland
Roselyn CoachesCP/AS/242UK
Rotra Forwarding (NV)CP/AS/341Belgium
Ruane Transport Services LtdCP/AS/177UK
S & K  Haulage (Glam) LtdCP/AS/107UK
S&J Pierce TransportCP/AS/338UK
Sabetrans SLCP/AS/979Spain
Samuel Amsler AGCP/AS/405Switzerland
SAR Trasporti S.P.ACP/AS/103Italy
SAS Transports Landais Jean Luc Et FilsCP/AS/713France
SC Caty Trans International Sped SRLCP/AS/454Romania
SC Timisoara Logistic Solutions SrlCP/AS/809Romania
SC Truck Supply Europe SRLCP/AS/641Romania
ScanpoltransCP/AS/1207Poland
Scotlee Transport Services Ltd.CP/AS/957UK
SDM International LimitedCP/AS/961UK
Sealane Freight LtdCP/AS/615UK
Sebastian Romaniak PPHU Transad Sebastian RomaniakCP/AS/479Poland
Secnik Transport d.o.o.CP/AS/432Slovenia
Senco Logistics LtdCP/AS/525UK
Settentrionale Transporti SpaCP/AS/1052Italy
SIA Rextar LogisticCP/AS/555Latvia
Sibona Pasquale s.n.c.CP/AS/128Italy
Siezak Ivan s.r.o.CP/AS/299Slovakia
Simon Thomas Sargent T/A Sargent Trucking ServiceCP/AS/66UK
Simpsons Removals & Storage LtdCP/AS/723UK
Sitra Nederland B.VCP/AS/586Netherlands
SKAT Transport Sp. z o.o. Sp.k.CP/AS/1233Poland
Slaskie Centrum Logistyki Spolka AkcyjnaCP/AS/521Poland
SLN Systemlogistik Norden GmbH & Co. KGCP/AS/766Germany
Sped Car TSM Sp zooCP/AS/949Poland
Spedycja Botrans Sp zooCP/AS/460Poland
Spoldzielnia Transportu WiejskiegoCP/AS/773Poland
Stagefreight LtdCP/AS/589UK
Stalesia SpolkaCP/AS/890Poland
Ste D’Exploitation Des Transports L’HerrouCP/AS/698France
Stenka Transport SCCP/AS/334Poland
Stobart Automotive Belgium NVCP/AS/1006Belgium
Stobart Automotive CZCP/AS/1010Czech Republic
Stobart Automotive Europe NL BVCP/AS/1007Belgium
Stobart Ireland LTDCP/AS/1002UK
Stockages De MetzCP/AS/566France
Stop Trans Sociedada De Transportes Do OesteCP/AS/719Portugal
Stoytcho Ivanov Chopov SLCP/AS/681Spain
Suditrans SLCP/AS/429Spain
Szaki Trans KftCP/AS/463Hungary
T Bourne & Son Ltd T/A BournesCP/AS/601UK
T&M Transport SC Tomasz Pajak Maciej BebenCP/AS/1457Poland
Tansey Transport LtdCP/AS/660Ireland
Thasi Ltd T/A The British ShopCP/AS/948UK
The French Garden LtdCP/AS/614UK
The Special Carrier LimitedCP/AS/472UK
Thermotraffic GmbH Internationale KuhlspeditionCP/AS/666Germany
Titrans Tibor Ballabas sroCP/AS/715Slovakia
TMB Michal OwczarekCP/AS/884Poland
Tomasz Waclawczyk PPUH TranstomCP/AS/703Poland
Topnad a.s.CP/AS/465Slovakia
Torelli Ivano di Bernardini Mirco E Bonucchi Andrea SNCCP/AS/433Italy
Torello Trasporti SRLCP/AS/362Italy
Traction Service Nord SarlCP/AS/657France
Trans Europe Express BVBACP/AS/473Belgium
Trans Mayfa S.L.CP/AS/551Spain
Transavella S.A.CP/AS/74Spain
Transdonat SACP/AS/71Spain
Transpetrol Szpytma sp jCP/AS/120Poland
Transport I Spedycja Tahpol TransCP/AS/474Poland
Transport Van Praet BVBACP/AS/609Belgium
Transportes Campos De Caravaca SLUCP/AS/498Spain
Transportes Central Pombalense LDACP/AS/446Portugal
Transportes Cruz S.LCP/AS/1018Spain
Transportes EL Mirador Miratrans SLCP/AS/1017Spain
Transportes Fraterno E Hijos S.LCP/AS/776Spain
Transportes Insausti S.A.CP/AS/70Spain
Transportes Machado & Brites LDACP/AS/165Portugal
Transportes Mesguen SACP/AS/132France
Transportes NavanorCP/AS/747Spain
Transportes Orlando Ferreira LDACP/AS/892Portugal
Transportes Orlando Ferreira LDACP/AS/901Portugal
Transportes Rodoviarios De Mercadorias Do Valado LdaCP/AS/366Portugal
Transportes Vila Y Fayos SLCP/AS/777Spain
Transportes y Servicios Merida Esteo SLCP/AS/837Spain
Transtar 92 SRLCP/AS/118Italy
Transterra Polska Sp z o.o.CP/AS/604Poland
Trasporti Sabatini SNCCP/AS/101Italy
Trawoeger Transport GmbHCP/AS/823Austria
TraxromCP/AS/1264Romania
Trota Romania SRLCP/AS/564Romania
TSS Truck Service SelfkantCP/AS/567Germany
TTES Argos SLCP/AS/654Spain
Tudefrigo SLCP/AS/663Spain
Turners (Soham) LTDCP/AS/247UK
UAB Croome International TransportCP/AS/399Lithuania
UAB ErgelaCP/AS/740Lithuania
UAB GirmetaCP/AS/954Lithuania
UAB IksijaCP/AS/273Lithuania
UAB KelukisCP/AS/275Lithuania
UAB KLP TransportCP/AS/1029Lithuania
UAB KubasCP/AS/325Lithuania
UAB Kurt Beier TransportCP/AS/667Lithuania
UAB NostradaCP/AS/1132Lithuania
UAB SM LogisticCP/AS/771Lithuania
UAB Termo TransCP/AS/1027Lithuania
UAB TermolitaCP/AS/1034Lithuania
UAB TransaldaCP/AS/633Lithuania
UAB TrasisCP/AS/1035Lithuania
Ulma Trans IICP/AS/264Poland
Ulma Trans Marian Michalski Pawel Michalski Spolka JawnaCP/AS/226Poland
Unitruc LtdCP/AS/83UK
Uslugi Transportowe Anna RatajCP/AS/512Poland
Uslugi Transportowe Prawdzik StanislawCP/AS/1238Poland
Uslugi Transportowe Tomasz OpasCP/AS/527Poland
USP Transport SpeditionCP/AS/770Poland
Val Trans DOOCP/AS/910Slovenia
Van Huet Glastransport B.VCP/AS/395Netherlands
Vectura OUCP/AS/741Estonia
Viauto 46 LtdCP/AS/935Bulgaria
Victor Brennan Transport LtdCP/AS/693Ireland
Vietor s.r.o.CP/AS/619Slovakia
Villart Logistic SLUCP/AS/1110Spain
Virginia Transport (UK) LtdCP/AS/672UK
Virginia Transport LtdCP/AS/231Ireland
Vita Trans Group EOODCP/AS/1012Bulgaria
VOS Bulk Logistics Oss B.VCP/AS/138Netherlands
Vos Logistics Breukelen BVCP/AS/1063Netherlands
Vos Logistics Bulk International SACP/AS/1062Poland
Wallenborn Transports S.A.CP/AS/548Luxembourg
Warisa Distribution Services LtdCP/AS/202UK
West Trans Sp. z o.o.CP/AS/629Poland
White & Co PLCCP/AS/757UK
Whites Transport Services LtdCP/AS/675UK
Wojciech Transpetrol Sploka ZooCP/AS/1030Poland
XPO Distribution Europe FranceCP/AS/486France
XPO Distribution FranceCP/AS/497France
XPO Key PL EuropeCP/AS/501France
XPO Last Mile FranceCP/AS/481France
XPO Transport Frigo FranceCP/AS/495France
XPO Transport Solutions Auvergne FranceCP/AS/505France
XPO Transport Solutions Centre FranceCP/AS/507France
XPO Transport Solutions Champagne FranceCP/AS/496France
XPO Transport Solutions Est FranceCP/AS/488France
XPO Transport Solutions Ile De FranceCP/AS/494France
XPO Transport Solutions Limousin FranceCP/AS/509France
XPO Transport Solutions Luxembourg S. A.CP/AS/485Luxembourg
XPO Transport Solutions NordCP/AS/522France
XPO Transport Solutions Portugal LDACP/AS/483Portugal
XPO Transport Solutions Rhone-Alpes FranceCP/AS/492France
XPO Transport Solutions Romania SrlCP/AS/516Romania
XPO Transport Solutions Spain S.L.CP/AS/503France
XPO Transport Solutions Sud FranceCP/AS/508France
XPO Transport Solutions Sud Ouest FranceCP/AS/493France
XPO Volume Nord FranceCP/AS/491France
XPO Volume Ouest FranceCP/AS/504France
XPO Volume Sud FranceCP/AS/487France
XPO Vrac FranceCP/AS/506France
Zaklad Robot Ogolnobudowlanych Stanislaw RepinskiCP/AS/354Poland
Zdemar Transport A.S.CP/AS/560Czech Republic
Zemlja Trans DOOCP/AS/599Bosnia and Herzegovina
Zet Transport Sp. z o.o.CP/AS/529Poland
ZPUH Stolldrew Damian SwiercCP/AS/386Poland

De la: Border Force (Forța de Frontieră din Marea Britanie)
Ultima actualizare: 29 aprilie 2025

Material de V.Dobrescu&A.Drogoreanu