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Lista firmelor de contabilitate implicate în scheme de evaziune fiscală

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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: HMRC – Current list of named tax avoidance schemes, promoters, enablers and suppliers / Updated 18 September 2025

Lista HMRC cu cei care fraudează taxele intenționat

Comunicate, Finanțe, Fraude, Informari, Povestiri din lumea noua, Probleme fiscale, Viata in UK, , , , , , , , , ,

HMRC a publicat ieri, 18 Martie lista contribuabililor care au evitat în mod deliberat plata taxelor, actualizată la zi, listă pe care figurează și români cu firme sau self-employed, care au fraudat taxe.
Sumele incluse în listă se referă la taxele sau impozitele pe baza cărora au fost aplicate penalități, precum și la penalitățile impuse, în cazul în care acestea îndeplinesc criteriile de publicare conform legislației privind publicarea detaliilor contribuabililor care evită intenționat plata taxelor. Lista nu reflectă neapărat întreaga datorie fiscală a contribuabilului.

Details first published 18 March 2025

NameBusiness trade or occupationAddressPeriod of defaultTotal amount of tax/duty on which penalties are based and total amount of penalties charged
Simplify Contracting Services LimitedRecruitmentFormerly of St Peters House, Mansfield Road, Derby, DE1 3TP and 13 The Chambers, Vineyard, Abingdon, OX14 3PX1 Dec 2016 to 16 Aug 2019Tax: £35,776,148 Penalty: £24,832,120.49
Hasan Nawaz SharifProperty developerAvenfield House, Park Lane, London, W1K 7AF and formerly of 1 Hyde Park Place, London, W2 2LH6 Apr 2015 to 5 Apr 2016Tax: £9,388,384.55 Penalty: £5,257,495.34
13997104 Ltd (formerly known as ‘Motivated Intelligence Technology Ltd’ and ‘B Excell Solutions Ltd’)Management consultancyFormerly of Foxhall Lodge, Foxhall Road, Nottingham, NG7 6LH and 32 Collingwood Road, Manchester, M19 2AW1 Jul 2022 to 31 May 2023Tax: £6,771,772 Penalty: £4,740,240.40
PPX Metal Management LtdMetal traderFormerly of Unit 99 -101, 15 Old Mill Lane Industrial Estate, Mansfield Woodhouse, Mansfield, Nottingham, NG19 9BG1 Sep 2014 to 30 Nov 2015Tax: £3,570,440 Penalty: £2,124,411.78
Derek Michael McGarrityCar sales30 Rea Hill Road, Newtownabbey, BT36 5SF1 May 2010 to 31 Oct 2011 and 1 Feb 2012 to 31 Mar 2024Tax: £3,157,875.44 Penalty: £2,144,573.82
C.F.Booth LimitedWholesale of waste and scrapArmer Street, Rotherham, S60 1AF1 Oct 2012 to 30 Sep 2013 and 1 Feb 2014 to 28 Feb 2014Tax: £2,768,054 Penalty: £1,444,813.71
Kevin Samuel ColeProperty consultantFormerly of 2 Dunes Close, Ainsdale, Southport, PR8 2FF6 Apr 2012 to 24 Jul 2022Tax: £2,101,335.22 Penalty: £1,089,973.69
13408494 Ltd (formerly known as ‘Hive 360 Management 006 Ltd’)Accountancy servicesFormerly of 54 Hagley Road, Edgbaston, Birmingham, B16 8PE1 Aug 2021 to 30 Apr 2023Tax: £1,497,864 Penalty: £943,654.32
Edward JacksonWatches and jewelleryFormerly of Flat 90, Century Buildings, 14 St Mary’s Parsonage, Manchester, M3 2DE and 55 The Edge, Clowes Street, Manchester, M3 5NB and 9 Riversleigh Avenue, Lytham St Annes, FY8 5QZ6 Apr 2012 to 2 Dec 2020Tax: £1,344,758 Penalty: £769,873.95
Ammos London LimitedConsultancyFormerly of 15 Ascot Road, Orpington, BR5 2JE and Unit 11, Bexley High Street, Bexley, DA5 1AB1 Apr 2022 to 30 Jun 2023Tax: £1,284,465 Penalty: £899,125.50
Elbrook (Cash and Carry) LimitedWholesaler105 Bond Road, Mitcham, CR4 3HG1 Feb 2012 to 31 Jul 2014Tax: £1,270,287.39 Penalty: £778,050.38
Motor Store LtdCar salesFormerly of Hilltop Garage and Land of The Land West, Ashley Green Road, Chesham, HP5 3PG and Amersham Commercial Park, Fairview Ind Est, Raans Road, Amersham, HP6 6JY and EBC house, Townsend Lane, Kingsbury, NW9 8LL1 May 2013 to 30 Apr 2018 and 1 May 2021 to 30 Apr 2022Tax: £1,196,070.15 Penalty: £529,735.20
Capj Ltd (formerly operating as a franchise of ‘Papa Johns’)TakeawayFormerly of 537 Lincoln Road, Peterborough, PE1 2PB1 Oct 2016 to 30 Sep 2020Tax: £721,498.38 Penalty: £360,749.18
Lokus Energy Limited (formerly known as ‘Mask Mania Ltd’ and ‘Loku Ltd’)Sustainable technologiesFormerly of 406B Daisyfield Business Centre, Appleby Street, Blackburn, BB1 3BL and Unit 6, The Pines, Ironmasters Way, Stillington, Stockton-on-Tees, TS21 1FD1 Sep 2020 to 31 Aug 2021Tax: £688,085.32 Penalty: £602,074.65
Midland Claims Specialists LimitedClaims handlersFormerly of Enterprise House, 656 Chester Road, Erdington, Birmingham, B23 5TE1 Apr 2010 to 31 Dec 2020Tax: £646,480.56 Penalty: £315,159.06
Shahbaz Gul (formerly trading as ‘Severn Pizza & Burger Bar’)TakeawayFormerly of 22 High Street, Stourport-on-Severn, DY13 8BJ1 Jul 2018 to 31 Mar 2023Tax: £634,813 Penalty: £357,082.31
PEC Building LtdFire services152 Booth Road, The Hyde, London, NW9 5JZ6 Apr 2021 to 5 Apr 2023Tax: £608,926.46 Penalty: £266,405.32
Piretek LtdConsultancyFormerly of 1st Floor, 14 Church Street, Ilkley, LS29 9DS1 Aug 2020 to 13 Jun 2022Tax: £554,399 Penalty: £388,079.30
RW Co 20 Limited (formerly known as ‘Richard Webster & Co Limited’)SolicitorsFormerly of 30 Leigh Road, Eastleigh, SO50 9DT1 May 2019 to 31 Jan 2020Tax: £490,829 Penalty: £343,580.30
Richmond Spice House Limited (formerly trading as ‘The Empress of India’)RestaurantFormerly of 97 Main Street Asfordby, Melton Mowbray, LE14 3RZ2 Feb 2017 to 31 Aug 2022Tax: £470,185.73 Penalty: £305,620.69
Groundco Consulting & Hire LtdConstruction equipment hire65 Scotch Street, Dungannon, BT70 1BD1 Jun 2020 to 21 Jun 2023Tax: £464,158 Penalty: £266,890.82
Manuel Cilio Gomes FariaTakeaway17 The Market, Wrythe Lane, Carshalton, SM5 1AG1 Jun 2011 to 6 Sep 2018Tax: £333,184.50 Penalty: £151,598.94
Bestwan Fatah (trading as ‘A La Turka’)Takeaway282 Heneage Road, Grimsby, DN32 9NP6 Apr 2017 to 5 Apr 2022Tax: £302,730.25 Penalty: £189,206.39
Zac Andrew RobinsonRental incomeFormerly of Oak Bank Barn, Heatley Lane, Broomhall, Nantwich, CW5 8AH6 Apr 2010 to 5 Apr 2017Tax: £300,263.85 Penalty: £257,861.80
Sanjay DuhanFood servicesFlat 80, Woodfield Lodge, Woodfield Road, Crawley, RH10 8AH and formerly of 56 Springfield Road, Twickenham, TW2 6LQ6 Apr 2016 to 5 Apr 2021Tax: £295,888.48 Penalty: £207,121.92
Wai Man LoCapital gain104 March Road, Edinburgh, EH4 3SX6 Apr 2018 to 5 Apr 2019Tax: £290,449.88 Penalty: £215,281.45
Starags Ltd (trading as ‘Star Housekeeping’)Cleaning77 North Road East, Plymouth, PL4 6AN1 Jun 2023 to 30 Nov 2023Tax: £268,921 Penalty: £188,244.70
Pizza Lafonte LimitedTakeawayFormerly of 1 Burley Street, Leeds, LS3 1LD1 Jun 2019 to 31 May 2021Tax: £233,781 Penalty: £160,724.43
Munawar Hussain Khan (trading as ‘The Nile’)Takeaway4 Limefield, Blackburn, BB2 6BS1 Apr 2019 to 5 Apr 2021Tax: £220,985.47 Penalty: £102,846.65
Nikki John WhitehurstGroundworkerFormerly of 24 Ufton Close, Stoke-on-Trent, ST3 3NQ6 Apr 2019 to 5 Apr 2020 and 6 Apr 2022 to 5 Apr 2023Tax: £200,283.80 Penalty: £136,693.69
Miracle Dry Cleaning & Laundry LtdDry cleaning and laundryFormerly of 9 Gloucester Road, Kensington, London, SW7 4PP1 Dec 2017 to 30 Nov 2022Tax: £192,236.62 Penalty: £146,099.81
Construction Experts LimitedConstructionFormerly of 323 Hoe Street, London, E17 9BD1 May 2021 to 30 Apr 2022Tax: £178,383 Penalty: £115,502.99
Tothills Launderers and Dry Cleaners Limited (trading as ‘Dry Cleaners of Windsor’)Laundry and drycleaning33 St. Leonards Road, Windsor, SL4 3BP1 Feb 2016 to 31 Aug 2023Tax: £176,310.83 Penalty: £64,794.23
Broadstairs Kebab LimitedTakeawayFormerly of 77-79 High Street, Broadstairs, CT10 1NG1 Apr 2018 to 31 Mar 2022Tax: £175,202 Penalty: £100,741.10
Family Move LtdHouse removalsFlat 27, Redding House, Harlinger Street, London, SE18 5SR1 Apr 2023 to 31 Jul 2023Tax: £175,113.12 Penalty: £122,579.17
Kent Movements LtdWaste collection20-22 Wenlock Road, London, N1 7GU and formerly of 32 Tollgate Road, Dartford, DA2 6BS and 173 Harcourt Avenue, Sidcup, DA15 9LH1 May 2021 to 31 Oct 2022Tax: £175,008 Penalty: £122,506
Tiger Lily Garments Ltd (trading as ‘Miss X’)Ladies garmentsUnit 3, 77 Newton Street, Manchester, M1 1EX and formerly of 14-16 Faraday Street, Manchester, M1 1BE1 Nov 2011 to 31 Dec 2019Tax: £165,626 Penalty: £78,672.12
Sarfraz HussainIncome from self employment26 Falkland Rise, Leeds, LS17 6JQ6 Apr 2015 to 5 Apr 2016 and 6 Apr 2021 to 5 Apr 2022Tax: £163,393.10 Penalty: £81,080.82
Volova Global Trading LtdProperty management71-75 Shelton Street, London, WC2H 9JQ6 Apr 2020 to 5 Apr 2022Tax: £161,928.50 Penalty: £161,928.50
Fu Sheng Lin (formerly trading as ‘Igo-Hungry’)TakeawayFormerly of 118 Queens Road, Sheffield, S2 4DH6 Apr 2016 to 5 Apr 2021Tax: £160,805.87 Penalty: £106,533.86
Famous B Design LtdWeb portalsFormerly of 82C-82D James Carter Road, Mildenhall Industrial Estate, Mildenhall, Bury St Edmunds, IP28 7DE1 Oct 2020 to 30 Sep 2021Tax: £159,764.48 Penalty: £111,835.13
Michele Leigh DaviesPartnership40 Hemingford Road, Islington, London, N1 0JU6 Apr 2013 to 5 April 2015 and 6 April 2018 to 5 Apr 2022Tax: £158,271.01 Penalty: £101,293.41
Trevor DaviesPartnership40 Hemingford Road, Islington, London, N1 0JN6 Apr 2013 to 5 April 2015 and 6 April 2018 to 5 Apr 2022Tax: £155,025.39 Penalty: £99,216.24
Green Pacific Water Treatment LimitedConsultantsFormerly of 53 Petersfield Avenue, Romford, RM3 9PR and 95 Wilton Road, Suite 718 Victoria, London, SW1V 1BZ7 Oct 2020 to 31 Oct 2021Tax: £152,348.75 Penalty: £106,644.11
Jasmin P Limited (formerly trading as ‘Jasmine Garden’)TakeawayFormerly of 127 Lewisham Way, London, SE14 6QJ1 Oct 2020 to 31 May 2023Tax: £145,785 Penalty: £91,115.62
I. B. Transport Service LtdFreight transport52A High Street, West Malling, ME19 6LU1 Feb 2023 to 31 Jul 2023Tax: £143,675.45 Penalty: £100,572.81
Napolitan Supplies LimitedWholesale of dental equipmentFormerly of Flat 466, Fellows Court, Weymouth Terrace, London, E2 8LE1 Feb 2021 to 31 Oct 2021 and 1 Feb 2022 to 31 Jul 2023Tax: £138,672.09 Penalty: £97,070.45
Paul Douglas WilliamsLocum GPFormerly of 17 Cwrt Ty Mawr, Penarth, CF64 3PZ6 Apr 2010 to 5 Apr 2014Tax: £135,220.80 Penalty: £73,292.82
Ben Albert PatrickProperty letting74 St Philip Street, South Lambeth, London, SW8 3SJ6 Apr 2017 to 5 Apr 2023Tax: £129,628 Penalty: £87,498.90
UK Aesthetics & Beauty LtdBeauty therapyFormerly of 1049 High Street, Romford, RM6 4AU and 3 Brooks Parade, Green Lane, Ilford, IG3 9RT1 Dec 2017 to 30 Jun 2023Tax: £122,492 Penalty: £85,744.40
Christopher Ian Gibbs (formerly trading as ‘Jigsaw Fire Protection’)Fire protection34B Mayfair Industrial Estate, Maldon Road, Latchingdon, Chelmsford, CM3 6LF6 Apr 2010 to 5 Apr 2020Tax: £121,706.55 Penalty: £85,194.54
Charles William ClementsConsultantFormerly of 3 Beechcroft Close, Ascot, SL5 7DB and Wallfauld House, Auchterarder, PH3 1EA14 Aug 2014 to 5 Apr 2017Tax: £120,892.50 Penalty: £66,691.90
La Casa Weybridge Limited (formerly known as ‘Brockwell Limited’)RestaurantLa Casa, 2 Temple Hall, Monument Hill, Weybridge, KT13 8RH1 Apr 2016 to 31 Mar 2020Tax: £115,812.68 Penalty: £42,561.10
Shanaz Rahman (trading as ‘Shaadi Wedding Services’)Wedding servicesPecks House Farm, Newbiggin Lane, Newcastle Upon Tyne, NE5 1NA6 Apr 2010 to 5 Apr 2015 and 6 Apr 2016 to 5 Apr 2017Tax: £113,987.09 Penalty: £59,843.20
ECS Management Serv LtdHR supportFormerly of 71-75 Shelton Street, London, WC2H 9JQ28 Sep 2021 to 31 Jul 2022Tax: £106,382 Penalty: £74,467.40
Dag Developments LimitedBuilders148 Cathcart Street, Birkenhead, CH41 3JZ3 Aug 2022 to 31 May 2023Tax: £104,548 Penalty: £104,548
Ice Scoop (Crossgates) Ltd (trading as ‘Ice Scoop’)ParlourFormerly of 43-45 Station Road, Leeds, LS15 8DT and 41 Queens Road, Leeds, LS6 1HY1 Mar 2016 to 28 Feb 2021Tax: £102,297.43 Penalty: £54,984.79
Ecoframe Environmental LimitedEngineeringFormerly of 32 Bridge Close, Enfield, EN1 4LH and 95 Wilton Road, Victoria, London, SW1V 1BZ22 Sep 2020 to 30 Sep 2021Tax: £101,317.75 Penalty: £70,922.42
Global Union Solutions LtdCargo handlingFormerly of 658 Romford Road, London, E12 5AQ1 May 2021 to 30 Apr 2022Tax: £100,677.27 Penalty: £70,474.08
Roman Carter Clothing Co LimitedRetail37 Southfield Square, Bradford, BD8 7SL2 Aug 2019 to 31 Aug 2021Tax: £91,554 Penalty: £64,087.80
Manage Consult LtdManagement consultancyFormerly of 8 Russell Close, Sittingbourne, ME10 1RT1 Jan 2022 to 31 Mar 2022Tax: £91,378.94 Penalty: £86,809.97
Kamda LimitedTraffic managementFormerly of 403 Hornsey Road, London, N19 4DX28 Jul 2020 to 31 Jul 2021Tax: £90,891.02 Penalty: £62,033.11
Curry 2 Night Takeaway LtdRestaurantFormerly of 188 Muirhead Avenue, Liverpool, L13 0BA20 Sep 2019 to 11 Apr 2023Tax: £89,353.34 Penalty: £44,819.58
APS Consulting Limited (formerly known as ‘APS Cars Limited’)Used car salesFormerly of Unit 6, Bennetts Estate, Sandy Lane, Grays, RM16 4LR and 3 Topmast Point, The Quarterdeck, London, E14 8SL1 Mar 2019 to 31 May 2023Tax: £86,185.45 Penalty: £79,721.51
Joshua Charles Bolton WrightSubcontractor19 Linden Avenue, Little Lever, Bolton, BL3 1QA6 Apr 2020 to 5 Apr 2023Tax: £84,487.20 Penalty: £53,226.93
MI Transport & Logistics LtdCouriersFormerly of 138 Long Lane, Walton, Liverpool, L9 6AG1 Nov 2023 to 31 Jan 2024Tax: £83,310 Penalty: £53,943.22
Vera Lucia Correia MartinsEngineering61 Kelland Road, Plaistow, London, E13 8DS4 Dec 2022 to 30 Sep 2023Tax: £82,845 Penalty: £80,773.87
Maqsud Hussain (formerly trading as ‘Niagara’)TakeawayFormerly of 281-283 Uttoxeter Road, Stoke-on-Trent, ST3 5LQ6 Apr 2011 to 5 Apr 2019Tax: £81,214.66 Penalty: £48,728.78
Mark Lawrence Brockwell (trading as ‘Brockwell Cars’)Car salesFormerly of 155C Hersham Road, Walton on Thames, KT12 5NR and 14 Inch Road, Hersham, Walton on Thames, KT12 5BJ6 Apr 2013 to 5 Apr 2017Tax: £77,003.90 Penalty: £37,710.11
Roe Plant Hire LtdPlant hire88 Ard Na Smoll, Dungiven, Londonderry, BT47 4NF1 Aug 2023 to 30 Nov 2023Tax: £75,460 Penalty: £44,898.70
Harry Rowan KerrDry linerFormerly of 12C/D King Street, Sutton In Ashfield, Nottingham, NG17 1AT and 26 Beacon Drive, Kirkby In Ashfield, Nottingham, NG17 7NL and 111A Central Avenue, Beeston, Nottingham, NG9 2QS6 Apr 2016 to 5 Apr 2023Tax: £74,741.69 Penalty: £48,934.61
Jian Ying Wang (trading as ‘Yummy Yummy Chinese Takeaway’)Takeaway61 Canterbury Road, Margate, CT9 5AS1 Oct 2020 to 31 Dec 2022Tax: £74,436 Penalty: £36,473.64
LD. Builders Limited (formerly known as ‘Cerda Limited’)Construction21 Borgard Road, London, SE18 5LD1 Feb 2017 to 31 Jan 2021Tax: £72,663.42 Penalty: £33,606.73
Jungle Grill Lancashire LtdRestaurantFormerly of 205 Drake Street, Rochdale, OL11 1EF1 Apr 2021 to 31 Mar 2022Tax: £72,150.06 Penalty: £50,505.04
Thomas Steven LoraineCar salesFormerly of 1 Centaurus Square, Curo Park, Frogmore, St Albans, AL2 2FH1 Feb 2018 to 30 Apr 2023Tax: £71,232.22 Penalty: £38,287.30
Joseph Thomas Henry Smith (trading as ‘JTH Smith & Sons Funfairs’)Funfair1 Fairholme, Collingham Street, Manchester, M8 8RQ and formerly of A1 Fairholme Caravan Park, Collingham Street, Cheetham Hill, Manchester, M8 8RQ29 Jun 2021 to 3 May 2023Tax: £71,175 Penalty: £42,349.12
Muziris LtdRestaurant751-753 High Street, Ilford, IG3 8RN1 Jan 2017 to 30 Apr 2020 and 1 May 2022 to 31 Jan 2023Tax: £70,322.33 Penalty: £31,607.51
Marian CiolanCarpenter119 Rivulet Road, London, N17 7JH and formerly of 20 Carew Road, London, N17 9BA6 Apr 2021 to 5 Apr 2023Tax: £68,977.51 Penalty: £39,834.50
Mike&Nic LtdGeneral buildingFormerly of 56 York Road, Waltham Cross, EN8 7HW and 92 Birkbeck Road, London, N17 8NG1 May 2023 to 30 Nov 2023Tax: £68,065 Penalty: £62,960.12
RPJ Developments LimitedConstructionFormerly of 3 Burcote, Gower Road, Weybridge, KT13 0HG1 Nov 2018 to 31 Jan 2019Tax: £67,531 Penalty: £60,777.90
Ellol LimitedWholesaleFormerly of 177 Winchester Road, London, N9 9EX and Flat 1, 20 Colinton Road, Edinburgh, EH10 5EQ30 Aug 2022 to 28 Feb 2023Tax: £63,902 Penalty: £44,731.40
Marius Constantin MircescuTiler36 Durban Road, Kettering, NN16 0JA and formerly of 118 Bath Road, Kettering, NN16 8ND6 Apr 2019 to 5 Apr 2023Tax: £63,366.65 Penalty: £42,138.79
Cinnoman Tree Limited (formerly trading as ‘Cinnamon Tree’)TakeawayFormerly of 121 Falling Lane, Yiewsley, West Drayton, UB7 8AG1 Jul 2018 to 30 Apr 2022Tax: £62,801 Penalty: £23,079.36
Michael Paul SpicerConstructionFormerly of 57 Ridyard Street, Wigan, WN5 9QD and 19 Violet Street, Ashton in Makerfield, Wigan, WN4 9EE6 Apr 2017 to 5 Apr 2023Tax: £61,666.59 Penalty: £43,166.59
Ellis GartlandContractor22 Queen Street, Maryport, CA15 6DY and formerly of 54 Dalesman Drive, Carlisle, CA1 3TH and 17 Jubilee Terrace, Maryport, CA15 8AG6 Apr 2017 to 5 Apr 2021Tax: £61,111.47 Penalty: £38,650.53
Jaswinder SinghGroundworker23 Benthall Road, Coventry, CV6 7AF15 Oct 2021 to 15 Oct 2021Tax: £60,751.40 Penalty: £25,515.58
Robert Dennis ParfittBuilderFormerly of Highwinds, New Bryngwyn Road, Newbridge, Newport, NP11 4NF6 Apr 2010 to 5 Apr 2013 and 6 Apr 2016 to 5 Apr 2021Tax: £60,722.28 Penalty: £30,388.82
William Richard RussellWindow fitter19 Penrhyn Gwyn, Llanelli, SA15 2AX6 Apr 2017 to 28 Feb 2022Tax: £60,663.23 Penalty: £31,089.88
Laurentiu Dumitrel MarinConstructionFormerly of 31 Cranborne Road, Barking, IP11 7XD6 Apr 2020 to 5 Apr 2023Tax: £59,082.12 Penalty: £35,309.33
Alexandru BucurBuilderFormerly of 792 High Road, London, N12 9WR and 792A High Road, London, N12 9QR and Flat 2, Hillside House, 2 Friern Park, London, N12 9AF6 Apr 2020 to 5 Apr 2023Tax: £58,815.78 Penalty: £56,915.70
Top Tyres N13 LimitedTyre sales477 Green Lanes, Palmers Green, London, N13 4BS1 Oct 2017 to 31 Aug 2021Tax: £56,912.50 Penalty: £31,301.87
James Philip ColemanProperty developmentFormerly of Mallard House, Highbridge Road, Highbridge, Eastleigh, SO50 6HS and 30 Lindley Gardens, Alresford, SO24 9PU6 Apr 2016 to 5 Apr 2021Tax: £56,311.40 Penalty: £35,645.01
Michael Paul Fenwick (trading as ‘Goldfish Removal and Storage’)Removals and storageFormerly of Flat 19, Admiral House, Upper Charles Street, Camberley, GU15 3BE and formerly of 43 Balmoral Crescent, Okehampton, EX20 1GN6 Apr 2019 to 5 Apr 2022Tax: £56,093.55 Penalty: £38,283.83
Craig Alan James Glyn HillGroundworker21 Kiln Road, Buckley, CH7 2JR6 Apr 2021 to 5 Apr 2024Tax: £56,066.95 Penalty: £37,284.51
Ioan ChiraiConstructionFormerly of 11 Treharne Road, Morriston, Swansea, SA6 7AA and Flat 5, Pauls End Court, Commercial Street, Newport, NP20 1NA6 Apr 2020 to 5 Apr 2023Tax: £55,255.43 Penalty: £36,744.85
Andrew James RobinsonConstruction1 Oakley Drive, Moulton, Northampton, NN3 7UH6 Apr 2020 to 5 Apr 2022Tax: £55,185 Penalty: £55,185
Florian TudicTaxi driver and constructionFormerly of Flat 81, Lowry Court, 5 Stubbs Drive, London, SE16 3ED and 60 Green Lane, Ilford, IG1 1YJ and 4 Market Square, London, E14 6AQ6 Apr 2016 to 5 Apr 2022Tax: £53,568.12 Penalty: £33,480.05
Truro Catering Ltd (formerly trading as ‘Truro Godfather’)TakeawayFormerly of 4 New Bridge Street, Truro, TR1 2AA15 Jan 2019 to 31 Jan 2022Tax: £51,428.87 Penalty: £32,683.10
Cocoa General Trading LtdWholesale of household goodsFormerly of 34A Victoria Road, Surbiton, KT6 4JL1 Nov 2022 to 30 Nov 2022 and 1 Jan 2023 to 31 Jan 2023 and 1 Mar 2023 to 31 Mar 2023Tax: £51,208 Penalty: £46,087.20
Family Pizza & Kebab LtdTakeawayFormerly of 44 High Street, Barry, CF62 7EB1 Jan 2019 to 28 Feb 2021 and 1 May 2022 to 31 July 2022Tax: £50,244.33 Penalty: £27,351.37
Judicael Boris InchaudSports agentFormerly of 29 Castle Hill Avenue, New Addington, Croydon CR0 0TG6 Apr 2012 to 5 Apr 2015Tax: £50,190.58 Penalty: £28,859.57
Omead Ibrahim Abdullah Khoshnaw (trading as ‘Jimmy’s Barbers’)BarberFormerly of 29-30 Borough Road, Sunderland, SR1 1JX6 Apr 2016 to 5 Apr 2023Tax: £50,143.43 Penalty: £35,100.37
Tara HastingsModelFormerly of 35A Rusland Park Road, Harrow, HA1 1UN6 Apr 2019 to 5 Apr 2021Tax: £49,651.42 Penalty: £26,066.98
Omar Mubarak (formerly trading as ‘Charley’s Kebab & Grill’)TakeawayFormerly of 162 Infirmary Road, Sheffield, S6 3DH6 Apr 2015 to 5 Apr 2021Tax: £48,022.73 Penalty: £25,812.19
Iveta ColemanProperty developmentFormerly of Mallard House, Highbridge Road, Highbridge, Eastleigh, SO50 6HS and 30 Lindley Gardens, Alresford, SO24 9PU6 Apr 2016 to 5 Apr 2021Tax: £47,427.53 Penalty: £30,133.19
Bushwackers Leisure LimitedOffice administrationBushwackers, Trinity Street, Worcester, WR1 2PN20 Apr 2015 to 19 Apr 2016Tax: £46,719.04 Penalty: £29,199.40
Justin Peter BrasonCompany director19 Brambling Close, Stowmarket, IP14 5UN6 Apr 2018 to 5 Apr 2022Tax: £46,128.90 Penalty: £28,253.94
Daniel Richard EustonStunt performer5 Island Cottages, High Street, Ripley, Woking, GU23 6AT and formerly of 2 Lovelace Cottages, St. Martins Close, East Horsley, Leatherhead, KT24 6SU and 24 Avondale Avenue, Esher, KT10 0DA6 Apr 2011 to 5 Apr 2014 and 6 Apr 2017 to 5 Apr 2021Tax: £44,635.81 Penalty: £23,433.77
Michael John Thomas McasseyCarpet fitterFlat 1, Newtown Court, Newtown Street, Prestwich, Manchester, M25 1JB6 Apr 2019 to 5 Apr 2023Tax: £44,483.82 Penalty: £29,581.72
Gheorghe CurcanBuilder12 Blenheim Gardens, Wembley, HA9 7NP and formerly of 28 Hermitage Way, Stanmore, HA7 2AY6 Apr 2020 to 5 Apr 2022Tax: £41,960 Penalty: £27,169.10
Benjamin Graham HeslinSubcontractor68 Birch Grove, Ashton in Makerfield, Wigan, WN4 0QX6 Apr 2018 to 5 Apr 2023Tax: £41,850.43 Penalty: £30,086.46
Haloh UK LtdProperty managementFormerly of 20-22 Wenlock Road, London, N1 7GU1 Mar 2022 to 30 Jun 2022 and 1 Oct 2022 to 30 Jun 2023Tax: £41,016 Penalty: £30,762
NJF Joinery LtdManufacturerFormerly of Unit 259 Camp Road, Upper Heyford, Bicester, OX25 5HA1 Apr 2019 to 31 Mar 2021Tax: £40,801.98 Penalty: £21,421.03
Kashmir Singh BinningRental income6 Kirkham Way, Tipton, DY4 8TW6 Apr 2011 to 5 Apr 2021Tax: £39,763.87 Penalty: £24,852.39
Nicolae Bodgan LincanConstructionFormerly of 42 Crummock Gardens, The Hyde, London, NW9 0DG6 Apr 2019 to 5 Apr 2021Tax: £39,475.36 Penalty: £27,139.30
Vasile GhibuLabourer30 Chingford Road, London, E17 4PJ and formerly of Flat 5, Gower House, The Drive, Walthamstow, London, E17 3DL6 Apr 2017 to 5 Apr 2022Tax: £39,069.95 Penalty: £21,000.08
Danielle BlakemoreModelFormerly of 23 Westerman Way, Wareham, BH20 4FL and 13 Chamberlaynes, Bere Regis, Wareham, BH20 7LS and 808A Wimborne Road, Bournemouth, BH9 1TY6 Apr 2017 to 5 Apr 2018 and 6 Apr 2020 to 5 Apr 2022Tax: £39,043.92 Penalty: £25,378.54
Gary Claye Fenwick (trading as ‘Goldfish Removal and Storage’)Removals and storage43 Balmoral Crescent, Okehampton, EX20 1GN6 Apr 2019 to 5 Apr 2021Tax: £38,946.57 Penalty: £26,891.06
Ionut Leonard MitianConstruction35 Toft Street, Liverpool, L7 2PS6 Apr 2020 to 5 Apr 2023Tax: £38,454.13 Penalty: £25,571.99
Tommy HeronGroundworker59 Brooklyn Drive, Great Sutton, Ellesmere Port, CH65 7EF6 Apr 2021 to 5 Apr 2023Tax: £37,895.86 Penalty: £25,200.74
Heman Aziz AhmadTobacco importation170 Hughenden Road, Hastings, TN34 3TA2 May 2023 to 2 May 2023Tax: £37,441 Penalty: £15,725.22
Callum Shane Patrick FerriterKitchen fitter16 Briary Avenue, High Green, Sheffield, S35 4FY and formerly of 33 Acre Gate, High Green, Sheffield, S35 4FT6 Apr 2019 to 5 Apr 2023Tax: £36,646.65 Penalty: £24,427.27
NJF Shopfitting and Construction LimitedShopfittingUnit 259, Camp Road, Upper Heyford, Bicester, OX25 5HA1 Apr 2019 to 31 Mar 2021Tax: £36,603.65 Penalty: £19,216.91
Sunil BhattiIT consultantFormerly of 21 Glenavon Gardens, Slough, SL3 7HW6 Apr 2019 to 5 Apr 2021Tax: £36,200 Penalty: £25,340
Totus Consultancy LtdAccountantsFormerly of 506 Kingsbury Road, London, NW9 9HE and 152-160 City Road, London, EC1V 2NX11 Apr 2018 to 30 Jun 2020Tax: £35,752 Penalty: £17,360.13
Production Seven Eighth LimitedCleaning and construction servicesFormerly of 7 Clarence Road, London, E12 5BB1 Nov 2021 to 30 Apr 2023Tax: £32,995 Penalty: £24,746.25
GGRB Plastics LtdWaste disposalFormerly of 43-45 Merton Road, Bootle, L20 7AP1 Jan 2022 to 30 Sep 2022Tax: £32,716 Penalty: £22,901.20
Dragon City Caerphilly LimitedCafeFormerly of 44 Bedwas Road, Caerphilly, CF83 3AS1 Apr 2019 to 30 Sep 2022Tax: £32,194 Penalty: £18,591.99
Alexander John GibbeyBuilderFormerly of Preswylfa, Glynarthen, Llandysul, SA44 6NX and 24 Eureka Place, Ebbw Vale, NP23 6LG and 108 Trefelin, Aberdare, CF44 8LE6 Apr 2018 to 5 Apr 2021 and 1 May 2022 to 31 Jan 2023Tax: £32,086.26 Penalty: £21,549.42
Juno Bath Limited (trading as ‘Juno’)Bar4 Philip Street, Bath, BA1 1AU1 Mar 2017 to 17 Dec 2018Tax: £31,642.83 Penalty: £14,951.23
Antony Edward BaggottRoofing2 Bramcote Avenue, Barnsley, S71 3ND and formerly of 5 Shortfield Court, Athersley North, Barnsley, S71 3AY6 Apr 2019 to 5 Apr 2023Tax: £30,295.44 Penalty: £20,676.62
Individual Chauffeurs LtdCar rentalFormerly of 15 Cateswell Road, Hall Green, Birmingham, B28 8NF1 Sep 2022 to 30 Nov 2022Tax: £30,000 Penalty: £30,000
Smart Trendz LimitedClothing retailerUnit 5, Pandy Business Park, Plas Acton Road, Wrexham, LL11 2UD1 Apr 2021 to 31 Mar 2022Tax: £29,993 Penalty: £20,995.10
Gary Paul StocksPublic houseThe Horse Vaults, 2 Horse Fair, Pontefract, WF8 1PD6 Apr 2019 to 5 Apr 2023Tax: £29,084.31 Penalty: £15,269.25
Bestcall Solutions LimitedProperty consultantsFormerly of 32 Common Road, Kensworth, Dunstable, LU6 3RG and 73 Cornhill, London, EC3V 3QQ1 Jan 2021 to 31 Dec 2021Tax: £28,500 Penalty: £15,960
Ali Abdulmelik Riehan AlihussynwyEstate agentFormerly of 11 Queens Walk, The Hyde, London, NW9 8ES and 6 Westfield Gardens, Harrow, HA3 9EJ6 Apr 2021 to 5 Apr 2022Tax: £27,878.65 Penalty: £27,878.65
Top City Ltd (trading as ‘Crown Building Services’)Building maintenanceFormerly of Kemp House, 152-160 City Road, London, EC1V 2NX1 Jan 2021 to 31 Dec 2021 and 1 Apr 2022 to 31 Dec 2022Tax: £27,444.15 Penalty: £15,907.04
Gheorghe LeuSubcontractor16 Caversham Green, Aylesbury, HP20 2DL6 Apr 2020 to 5 Apr 2023Tax: £27,393.85 Penalty: £14,381.75
Zoe Louise CareyDog breeder15 Lodge Lane, Warrington, WA5 0AG6 Apr 2020 to 5 Apr 2021Tax: £27,381.20 Penalty: £18,140.04
Julie Ann BurgessProperty income19 Chalkwell Esplanade, Westcliff on Sea, SS0 8JQ6 Apr 2010 to 5 Apr 2022Tax: £27,289.72 Penalty: £12,962.86
Zane David MerrifieldIncome from employmentFormerly of Violet Cottage, South Street, Great Wishford, Salisbury, SP2 0NN and 11 Windmill Close, Stansted, CM24 8GH6 Apr 2015 to 5 Apr 2022Tax: £26,948.43 Penalty: £18,863.89
Dirk Bernard GeorgeAccountant98 Ainsdale Road, Leicester, LE3 0UB6 Apr 2017 to 5 Apr 2023Tax: £26,781.94 Penalty: £15,734.37
Kadco IT & BPO Solution LtdIT consultancyBombay Buildings, Shearbridge Road, Bradford, BD7 1NX1 Apr 2021 to 31 Mar 2022Tax: £26,374 Penalty: £18,000.24
Amir AhmadiGrocery shopFormerly of 24 Maxwell Way, Sheffield, S4 7JP4 Apr 2023 to 4 Apr 2023Tax: £25,561 Penalty: £14,697.57
Raju MiahGrocery shop52 Peacock Street, Gravesend, DA12 1EF4 Apr 2023 to 4 Apr 2023Tax: £25,561 Penalty: £14,697.57
NSR Home Improvements LimitedHome improvementsFormerly of 139-143 Union Street, Oldham, OL1 1TE1 Jan 2022 to 30 Apr 2022 and 1 Sep 2022 to 30 Sep 2022Tax: £25,500 Penalty: £19,762.50
Jordan Michael WinghamLabourer92 Adams Meadow, Ilminster, TA19 9DD6 Apr 2020 to 5 Apr 2023Tax: £25,474.38 Penalty: £16,940.45
Javeline LimitedConstruction10 Tower Road, Boston, PE21 9AD1 Aug 2023 to 31 Oct 2023Tax: £25,075 Penalty: £18,806.25

Details first published 28 November 2024

NameBusiness trade   or occupationAddressPeriod of   defaultTotal amount of   tax/duty on which penalties are based and total amount of penalties charged
13168375   Ltd (formerly known as MIT Benefits 2 Ltd)ConstructionFormerly of   111 New Union Street, Coventry, CV1 2NT and Jolyon House, Amberley Way,   Hounslow, TW4 6BH1 Nov 2021 to   26 Sep 2022Tax: £5,188,926   Penalty: £3,632,248.20
Cavendish Ships Stores LtdWholesaler   to shipsFormerly   of Moat Farm Oast, Whetsted Road, Five Oak Green, Tonbridge, Kent, TN12 6RR1   Sep 2015 to 30 Apr 2016Tax:   £2,662,334.52 Penalty: £1,024,998.73
Stephen John MullensSolicitor, lawyer and   legal advisorFormerly   of Staple Court, 11 Staple Inn Buildings, London, WC1V 7PZ and Grandon,   Hadley Green Road, Barnet, EN5 5PR6   Apr 2012 to 5 Apr 2013Tax:   £2,600,000 Penalty: £1,365,000
Babli Begum LtdRetail   sale of mobiles117   Moss Street, Rochdale, OL16 5NS1   Nov 2022 to 31 May 2023Tax:   £2,546,300 Penalty: £1,782,410
Prime London Services LtdSecurity   servicesFormerly   of Suite 5, Connaught House, 15-17 Upper George Street, Luton, LU1 2RD1   Nov 2019 to 31 Jan 2021Tax:   £2,330,971 Penalty: £1,631,679.70
Sunrise Photographic LimitedRetail   of camerasFormerly   of 48 Tottenham Court Road, London, W1T 2EF and 3 Castell Road, Loughton,   Essex, IG10 2LT1   Jun 2017 to 31 Aug 2023Tax:   £1,989,939 Penalty: £766,126.45
Food Market 8A Limited (formerly trading as ‘Golden Bowl’)TakeawayFormerly   of 8A The Rookery, Newmarket, CB8 8EQ15   Sep 2017 to 5 Apr 2023Tax:   £1,027,071.04 Penalty: £763,845.73
Tkachuk Drylining LimitedConstructionFormerly   of 30 Boreham Avenue, London, E16 3AG1   Jun 2022 to 31 Oct 2022Tax:   £998,835 Penalty: £699,184.50
Aleksejs KovalevskisConsultingFormerly   of Flat 607, Ceram Court, 10 Seven Sea Gardens, Bow, London, E3 3GW and 17   Grosvenor Park Road, Walthamstow, London, E17 9PD6   Apr 2014 to 5 Apr 2022Tax:   £974,531.54 Penalty: £526,440.48
Mun Yee Wong (trading as Hei Kitchen)Takeaway412   High Street, Cheltenham, Gloucester, GL50 3JA6   Apr 2010 to 5 Apr 2022Tax:   £847,109.75 Penalty: £489,930.75
CPBP Trading LimitedElectrical   contractorFormerly   of 36 Nut Lane, Middlesbrough, TS4 2NG1   Jul 2019 to 30 Jun 2023Tax:   £731,607 Penalty: £512,124.90
Weisti LtdBuildersFormerly   of Flat 45 Claremont House, 14 Aerodrome Road, London, NW9 5NW1   Jan 2022 to 31 Mar 2022Tax:   £663,926 Penalty: £464,748.20
Sati Textile Mills LtdManufacturingFormerly   of 663 Oldham Road, Rochdale, OL16 4PE1   Aug 2021 to 31 Jan 2023Tax:   £485,687 Penalty: £220,987.58
TM Construction (NW) LtdBuilding   developerFormerly   of Apartment 25, Knightsbridge Court, 9 Silk Street, Salford, Greater   Manchester, M3 6LZ6   Mar 2018 to 5 Mar 2019Tax:   £398,342.69 Penalty: £239,005.57
Bridgwater Plant and Recycling Services LtdMetal   recyclingFormerly   of 126 Oakdene, Bramhall Lane, Hazel Grove, Stockport, SK7 5AU and 85 Great   Portland Street, London, W1W 7LT and 70 Westcliffe Park Drive,   Westcliff-On-Sea, SS0 9LP1   May 2021 to 31 July 2021 and 1 Nov 2021 to 31 July 2022Tax:   £384,398 Penalty: £242,170.74
J D J Group (NW) LimitedConstructionFormerly   of Suite 217 Queens Dock Commercial Centre, Norfolk Street, Liverpool, L1 0BG   and Suite 215 Queens Dock Commercial Centre, Norfolk Street, Liverpool, L1   0BG1   Apr 2021 to 30 Jun 2022Tax:   £378,885 Penalty: £265,219.50
Binda Sahota Construction LtdConstruction   and civil engineering projectsUnit   6F, Birkdale Road, Scunthorpe, Lincolnshire, DN17 2AU and formerly of 52   Southfield Road, Scunthorpe, Lincolnshire, DN16 3BU6   Nov 2018 to 5 Apr 2022Tax:   £333,732.97 Penalty: £169,744.35
J2K Group LtdClothes   retailerFormerly   of 628 Westhorne Avenue, Greenwich, London, SE9 6TF28   Mar 2022 to 30 Jun 2023Tax:   £332,720.39 Penalty: £307,766.35
JB5 Trans LtdHaulage63   Nuneaton Road, Dagenham, Essex, RM9 6DX and formerly of 140 Cambridge Street,   Aylesbury, HP20 1BB and 72 Brennan Road, Tilbury, RM18 8BA1   Nov 2019 to 31 Jul 2022Tax:   £322,920 Penalty: £220,392.89
Liam Oliver MoloneyProperty   and rental incomeFormerly   of Renshigish, Kilmiluill, County Clare, Ireland and 429 High Road,   Willesden, London, NW10 2JN6   Apr 2013 to 5 Apr 2014 and 6 Apr 2017 to 5 Apr 2019Tax:   £298,261.47 Penalty: £208,156.20
Tax Reclaim PPI LtdConsultancyFormerly   of QD Business Centre, Suite 125, Norfolk Street, Liverpool, L1 0BG1   Jul 2020 to 30 Jun 2022Tax:   £279,989 Penalty: £188,992.54
TheKashmir Yorkshire Limited (formerly trading as ‘Kashmir   Restaurant’)RestaurantFormerly   of 27 Morley Street, Bradford, BD7 1AG6   Apr 2020 to 5 Apr 2022Tax:   £237,287.57 Penalty: £213,558.81
T&J Parcels LLPCourierFormerly   of 17 Birch Grove, Brynmawr, Ebbw Vale, NP23 4TD1   Jun 2023 to 31 Aug 2023Tax:   £235,600 Penalty: £131,936
Leighton Grill & Kebab Ltd (trading as ‘Leighton Grill &   Kebab’)TakeawayUnit   8, Ryland Mews, Lake Street, Leighton Buzzard, LU7 1SP1   Feb 2019 to 30 Nov 2023Tax:   £228,671 Penalty: £160,069.70
Sharp Force LimitedCleaningFormerly   of The Blue Fin Building, Southwark Street, London, SE1 0TA6   Apr 2020 to 5 Apr 2022Tax:   £223,069 Penalty: £223,069
Ancona Enterprise LtdWholesalerFormerly   of 69D Portway, London, E15 3QJ and The Charter Building, Charter Place,   Uxbridge, UB8 1JG9   Jan 2022 to 28 Jun 2022Tax:   £201,999 Penalty: £141,399.30
Presstek LtdBuilding   constructionFleetwood   House, 480 Bath Road, Slough, Berkshire, SL1 6BB1   Jul 2010 to 31 Dec 2020Tax:   £195,391.07 Penalty: £89,779.99
Stefan Terrance MarshallBuilderFormerly   of 23 Sandown Road, Sandwich, CT14 9PA and 1 Rowan Close, Staple, Canterbury,   CT3 1JH6   Apr 2017 to 5 Apr 2021Tax:   £190,026.45 Penalty: £114,147.05
Raymond John SullivanIncome   from propertyApartment   E91, Montevetro, 100 Battersea Church Road, London, SW11 3YL and formerly of   Flat 6, Cinnabar Wharf West, 22 Wapping High Street, London, E1W 1NJ and   Apartment 2905, 26 Hertsmere Road, Poplar, London, E14 4EG6   Apr 2010 to 5 Apr 2015 and 6 Apr 2018 to 5 Apr 2019Tax:   £188,030.80 Penalty: £123,769.86
Cashflow Club Global Ltd (formerly known as Preveal Ltd)Online   and live educationA56,   Red Scar Industrial Estate, Ribbleton, Preston, PR2 5NB and formerly of Unit   22, Bulrushes Business Park, Coombe Hill Road, East Grinstead, RH19 4LZ1   Jul 2019 to 30 Jun 2022Tax:   £185,806.95 Penalty: £130,064.86
CCS Care Recruitment LtdRecruitmentThe   Old Library, Maidstone, ME14 1LH4   Jul 2020 to 30 Apr 2022Tax:   £181,149 Penalty: £95,103.22
SPW Floor Screeding Specialists LimitedFloor   screedingFormerly   of 3 Lowe Avenue, London, E16 1QG6   Apr 2010 to 5 Apr 2022Tax:   £178,426.45 Penalty: £93,673.83
Paul Joseph Morrissey (trading as PJ Morrissey)Consultant20   The Serpentine South, Crosby, Liverpool, L23 6UQ6   Apr 2010 to 5 Apr 2017Tax:   £177,587.87 Penalty: £144,894.63
Jack Harry RobertsAsbestos38   Chesterton Avenue, Thornaby, Stockton-on-Tees, TS17 0BH6   Apr 2021 to 5 Apr 2023Tax:   £173,644.09 Penalty: £121,550.85
Turlea Construction LtdBuildingFormerly   of 19 Plashet Road, London, E13 0PZ1   Jul 2022 to 11 Nov 2022Tax:   £169,147 Penalty: £118,402.90
MAP IP Holding LimitedDigital   analysisFormerly   of 28 Morley Drive, Ely, CB6 3FQ1   Jan 2020 to 30 Jun 2022Tax:   £168,558.93 Penalty: £109,027.11
Turab Ali (formerly trading as ‘Spice Garden’)Restaurant   and takeawayFormerly   of 19 Low Lane, Birstall, Batley, WF17 9EY6   Apr 2016 to 5 Apr 2022Tax:   £160,960.48 Penalty: £94,563.63
Abbey Fruit & Veg LtdWholesale   fruit and vegetablesFormerly   of 34a Victoria Road, Surbiton, KT6 4JL1   Jun 2021 to 28 Feb 2023Tax:   £160,919 Penalty: £111,625.18
Traditional Romanian Food & Beverage LtdWholesaler4   Newall Avenue, Watton, Thetford, IP25 6JD1   Feb 2023 to 31 Jul 2023Tax:   £157,926 Penalty: £110,548.20
Lancashire Agri & Pest Control ServicesAgricultural   servicesFormerly   of Stang Yule, Delph Lane, Bleasdale, Preston, PR3 1UN1   Oct 2019 to 31 Mar 2022Tax:   £156,131 Penalty: £103,827.08
TBS Carpentry LtdBuilding   services11   Fletcher Road, Chigwell, IG7 4HD1   Jul 2019 to 30 Sep 2019 and 1 Jan 2020 to 31 Mar 2020Tax:   £147,727.44 Penalty: £87,897.82
Pizza Concord Limited (trading as ‘Pizza Concord’)Takeaway7   Elm Lane, Sheffield, S5 7TR1   Aug 2019 to 31 Aug 2023Tax:   £142,997.72 Penalty: £71,675.84
Bio Wave Services LimitedWaste   managementFormerly   of 14 Inglewood Mansions, 289 West End Lane, London, NW6 1RE and 95 Wilton   Road, Victoria, London, SW1V 1BZ22   Sep 2020 to 30 Sep 2021Tax:   £141,396.75 Penalty: £98,977.71
Emtiaz AkbarCar   salesFormerly   of 24 Florence Avenue, Maidenhead, SL6 8SJ6   Apr 2013 to 5 Apr 2020Tax:   £139,517.84 Penalty: £78,478.75
SK and SA LimitedInternet   salesFormerly   of 19 Ness Street, Glasgow, G33 2QP and Unit 15, 8 Spiersbridge Terrace,   Thornliebank Industrial Estate, Thornliebank, Glasgow, G46 8JH1   Feb 2015 to 31 Jan 2018Tax:   £139,184.72 Penalty: £80,031.19
Compliant Pay LtdAdministration   servicesFormerly   of Kemp House, 152-160 City Road, London, EC1V 2NX1   May 2020 to 30 Apr 2021Tax:   £129,924 Penalty: £111,734.64
Milano Italian Pizza Limited (formerly trading as ‘Milano   Pizza’)TakeawayFormerly   of 8 Grove Road, London, E3 0QZ1   Mar 2019 to 28 Feb 2022Tax:   £129,435 Penalty: £85,750.63
The Balti and Pizza Masters LtdTakeaway35   Halewood Avenue, Newcastle upon Tyne, NE3 3RX2   Jul 2016 to 31 Jul 2020Tax:   £127,714 Penalty: £113,492.26
Kenneth Daniel BradySports   agent17   Victoria Road, Timperley, Altrincham, WA15 6PP and formerly of 3 Grove Lane,   Hale, Altrincham, WA15 8JF and Apartment 15, 11 Kingsway, Altrincham, WA14   1PS and 448 Greenwood Road, Manchester, M22 9RT6   Apr 2010 to 5 Apr 2017Tax:   £125,598.06 Penalty: £57,775.08
Amirghinea LtdWaste   collectionFormerly   of 155 Birling Road, Erith, DA8 3HR1   Sep 2022 to 31 May 2023Tax:   £125,004 Penalty: £87,502.80
Co-Space Consultants LtdPayrollFormerly   of 18 Farm Lane, Tonbridge, TN10 3DG1   Mar 2021 to 31 May 2022Tax:   £121,703 Penalty: £85,192.10
Anderson House Developments LtdProperty   salesFormerly   of 22 Braydon Road, London, Greater London, N16 6QB4   Jul 2017 to 4 Jul 2017Tax:   £119,000 Penalty: £68,425
Acebourne Limited (formerly trading as ‘Jia’)RestaurantFormerly   of 1 Harrington Road, London, SW7 3ES1   Apr 2010 to 31 Mar 2017Tax:   £112,804.11 Penalty: £56,402.03
The Eclectic Collection London LtdRestaurant   and cafe575   Garratt Lane, London, SW18 4ST1   Nov 2017 to 31 Oct 2022Tax:   £112,305.36 Penalty: £65,979.39
Tapete Limited (formerly trading as ‘Tapete’)RestaurantFormerly   of 119 Grove Lane, London, SE5 8BG1   Dec 2017 to 17 Apr 2023Tax:   £108,118.26 Penalty: £90,442.44
Jason Thomas AllenElectrical   contractorFormerly   of 55 Thornford Gardens, Southend on Sea, SS2 6PX6   Apr 2017 to 5 Apr 2019Tax:   £103,940.63 Penalty: £59,765.85
Raynor Products LtdRetail   sales19   Glenhaven Avenue, Borehamwood, WD6 1AY1   Apr 2022 to 31 Mar 2023Tax:   £103,719.23 Penalty: £72,603.46
Size Group (Services) LtdPayrollFormerly   of Unit G29, 111 Power Road, Chiswick, London, W4 5PY1   Jan 2020 to 31 Dec 2021Tax:   £100,841 Penalty: £68,993.30
Karl FildesConstructionFormerly   of 24 Sportside Avenue, Worsley, Manchester M28 3PL6   Apr 2018 to 5 Apr 2023Tax:   £98,113.16 Penalty: £60,094.28
Mohammad Qasim Umar Nagora (formerly trading as ‘7 Star Spices’)Hot   food takeawayFormerly   of 828 Mosspark Drive, Glasgow, G52 3DA6   Apr 2013 to 5 Apr 2020Tax:   £97,195.46 Penalty: £47,382.76
Soprano LS14 Ltd (trading as ‘Sopranos Pizzas’)Takeaway85   Boggart Hill Drive, Leeds, LS14 1LE1   Jun 2018 to 31 May 2021Tax:   £94,848.85 Penalty: £44,193.43
Tenstar Personnel LimitedRecruitmentFormerly   of 14 The Depot, Weedon, Northampton, NN7 4PS and Suite G3, Matlock Road,   Coventry, CV1 4JQ6   Apr 2020 to 5 Apr 2022Tax:   £93,209.82 Penalty: £90,879.57
Booze on Wheels Limited (trading as ‘Food on Wheels’)Catering46   Stephens Way, Redburn, St Albans, AL3 7EA1   Apr 2019 to 31 Mar 2021Tax:   £93,044.72 Penalty: £60,246.45
Oaklands Care LtdCare   agencyFormerly   of 55C Hollands Road, Haverhill, CB9 8PJ and Unit 9, Menta Business Centre,   21-27 Hollands Road, Haverhill, CB9 8PU1   Aug 2019 to 30 Apr 2023Tax:   £92,970 Penalty: £53,457.71
Abbeygold Limited (formerly trading as ‘Tuk Tuk Noodle Bar’)RestaurantFormerly   of 56 Old Compton Street, London, W1D 4UE1   Apr 2010 to 31 Mar 2017Tax:   £92,015 Penalty: £46,007.50
Sunnyahmed LtdVideo   productionFormerly   of GF2, 5 High Street, Westbury on Trym, Bristol, BS9 3BY and The Bristol   Office, 2nd Floor, 5 High Street, Westbury on Trym, Bristol, BS9 3BY1   Jun 2020 to 31 May 2021Tax:   £89,678 Penalty: £62,774.60
Kitchen Transformation Private LtdKitchen   installationsFormerly   of 3 The Frankland Commerce Park, Harrier Way, Eagle Business Park, Yaxley,   Peterborough, PE7 3NN and 6 Queen Street, Whittlesey, Peterborough, PE7 1AY6   Apr 2020 to 5 Apr 2022Tax:   £89,358 Penalty: £87,570.84
Shenol Hairdressing LtdHair   salonFormerly   of 12 Crawford Street, London, W1U 6BA1   Oct 2019 to 31 Mar 2020 and 1 Jul 2020 to 31 Dec 2020 and 1 Apr 2021 to 30   Sept 2022Tax:   £88,514 Penalty: £46,469.84
Martin Lee CarterConstruction   industry51   Roberts Avenue, Newcastle, ST5 9ES and formerly of 260 Liverpool Road,   Newcastle, ST5 9EA6   Apr 2019 to 5 Apr 2020Tax:   £84,571.12 Penalty: £57,085.50
Universal Fire Safety LimitedSafety   systems7A   Radford Crescent, Billericay, Essex, CM12 0DU13   Jan 2021 to 31 Jan 2023Tax:   £84,562.96 Penalty: £53,274.66
North Oxon Electrical LtdElectrical   installation7   Ellison Drive, Banbury, Oxon, OX17 1GH1   Apr 2016 to 31 Jan 2019Tax:   £84,048 Penalty: £41,183.52
Global Best LimitedWholesale5   Station Parade, Southgate Circus, Southgate, London, N14 5BJ1   Jan 2022 to 30 Sep 2022Tax:   £81,882 Penalty: £48,719.78
Ronald Nathaniel BaileySound   technician8   Venetia Road, London, N4 1EJ6   Apr 2014 to 5 Apr 2018Tax:   £80,185.80 Penalty: £47,109.14
ADA Trans LimitedHaulageFormerly   of 22 Charleston Court Basildon SS13 1TA1   Jul 2017 to 30 Sept 2017Tax:   £79,950 Penalty: £54,565.87
Pew Homes LtdConstruction39   Langtry Lodge, Moira, Craigavon, BT67 0GT1   Jun 2020 to 28 Feb 2022Tax:   £78,226.64 Penalty: £45,175.84
Matthew Robert James HarrisDirector3   Combe Road, Oxford, OX2 6BL and formerly of Flat 21, Furnace Road, Walton   Well Road, Oxford, OX2 6QF6   Apr 2014 to 5 Apr 2019Tax:   £78,077.54 Penalty: £35,492.43
Kitchens to Life Ltd (formerly trading as ‘Dream Doors’)ManufacturerFormerly   of 12 Pudding Lane, Maidstone, Kent, ME14 1LN6   Apr 2020 to 5 Apr 2022Tax:   £77,550.99 Penalty: £77,550.99
Little Thai Kitchen LtdRestaurant   and takeawayFormerly   of 9 Northampton Road, Market Harborough, LE16 9HB1   May 2019 to 31 Jul 2022Tax:   £76,633 Penalty: £48,524.78
Martyn Eric HeathRental   income6   Brookside, Orpington, BR6 0AW and formerly of 63 Clinton Road, Bow, London E3   4QY6   Apr 2013 to 5 Apr 2021Tax:   £75,683.48 Penalty: £33,634.70
Robuild Groundwork LimitedConstructionFormerly   of 5 Graham Lodge, Montgomery Road, Edgware, HA8 6NR1   Jan 2023 to 28 Feb 2023Tax:   £75,284.96 Penalty: £73,402.83
Mendel GluckCommission   income122   Wargrave Avenue, London, N15 6UA6   Apr 2014 to 5 Apr 2018Tax:   £73,900.40 Penalty: £34,655.47
Tai Kwok Wing Ltd (formerly known as Sun Yip (U.K.) Limited and   formerly trading as ‘Sun Yip’)SupermarketFormerly   of 142-154 Sherlock Street, Birmingham, B5 6NB1   May 2010 to 5 Apr 2014Tax:   £73,345.52 Penalty: £37,358.60
Angel Property Group LtdReal   estateFormerly   of 18 Farm Lane, Tonbridge, TN10 3DG1   Apr 2021 to 30 Jun 2022Tax:   £72,995 Penalty: £51,096.50
Dumitru-Eduard Savin-LunguConstructionFormerly   of 2C Waters Road, London, SE16 1UD6   Apr 2019 to 5 Apr 2021Tax:   £72,861.10 Penalty: £48,452.63
Kane Tex Ashley ShawCar   salesFormerly   of 2 Waverley Avenue, Kiveton Park, Sheffield, S26 6RH and 22 Hawthorne   Avenue, Rawmarsh, Rotherham, S62 5HJ6   Apr 2016 to 5 Apr 2022Tax:   £72,296.24 Penalty: £49,703.63
Eleven Spa LimitedBeauty   and health spa29-30   Frith Street, London, W1D 5LG and formerly of 11 Roffo Court, Boyson Road,   London, SE17 2FL1   Dec 2019 to 31 Oct 2020 and 1 Aug 2021 to    4 Jun 2023Tax:   £70,596.23 Penalty: £28,177.12
Chaman Grill Ltd (formerly trading as ‘PCG Pizza & Chicken   Grill’)TakeawayFormerly   of 33 Upper Green East, Mitcham, CR4 2PF24   Jan 2018 to 31 Oct 2020Tax:   £69,037.07 Penalty: £46,299.42
EE Advertising LtdAdvertisingFormerly   of 22 Burley Street, Leeds, LS3 1LB6   Apr 2020 to 5 Apr 2022Tax:   £68,493.99 Penalty: £68,493.99
Leeway Motor Company LimitedCar   salesFormerly   of Unit 2 Leeway Industrial Estate, Spytty, Newport, Gwent, NP19 4SL1   Dec 2019 to 31 May 2020 and 1 Jun 2021 to 30 Nov 2021Tax:   £66,693 Penalty: £40,164.75
Arthur Wyn DaviesCarpenterNew   Inn, Nebo, Llanon, Ceredigion, SY23 5LF6   Apr 2018 to 5 Apr 2022Tax:   £66,668 Penalty: £42,000.82
Stelian Transport LimitedFreight   transport14   Mount Street, Aylesbury, HP20 2SE1   Dec 2022 to 30 Apr 2023Tax:   £65,668 Penalty: £45,967.60
Peter Ernest Michael ShadeIncome   from property33   Sunnymead Drive, Selsey, Chichester, PO20 0DF and formerly of 3 The Retreat,   Surbiton, Surrey, KT5 8RN and Water Hythe, Hampton Court Road, East Molsey,   Surrey, KT8 9BP6   Apr 2010 to 5 Apr 2020Tax:   £63,470.16 Penalty: £34,725.03
Shantheep SivarajahTakeaway28   Hazel Avenue, Darwin, BB3 3AJ and formerly of 7 Church Street, Padiham,   Burnley, BB12 8HF6   Apr 2018 to 5 Apr 2022Tax:   £63,211.67 Penalty: £44,248.15
Robert David SmithBuilderFormerly   of Seaham and Consett, Durham6   Apr 2021 to 5 Apr 2023Tax:   £62,928.54 Penalty: £28,632.48
Cat & Dom LtdFreight   transportFormerly   of 108 St Pauls Road, Peterborough, PE1 3DF29   Oct 2020 to 31 Aug 2023Tax:   £62,592 Penalty: £40,528.30
Tinkable Sutton Coldfield Ltd (formerly trading as ‘Tinkable’)Beauty   treatmentFormerly   of 130 High Street, Stourbridge, DY8 1DT1   Nov 2016 to 31 Dec 2019Tax:   £62,453 Penalty: £40,438.31
Tariq Amir Ramin StevensConstruction34   Cooperage Green, Weevil Lane, Gosport, PO12 1FN and formerly of 2 Rowner   Close, Gosport, PO13 0LY and 10 Rowner Lane, Gosport, PO13 0NB6   Apr 2016 to 5 Apr 2020Tax:   £61,578.97 Penalty: £42,335.51
Ian McKellar-ShawFarmerGoldsticks   Farm, Braintree Road, Shalford, Braintree, CM7 4QY6   Apr 2018 to 5 Apr 2020Tax:   £60,781.90 Penalty: £32,974.17
Fehmi Akar (trading as Peri-Peri Chicken)Takeaway16   Victoria Square, Aberdare, CF44 7LA1   Jan 2018 to 31 Aug 2022Tax:   £60,463 Penalty: £31,743.07
Mohammed Nurul Alom (trading as ‘Vindaloo’)Takeaway52   Torquay Road, Paignton, Devon, TQ3 3AA6   Apr 2017 to 5 Apr 2022Tax:   £58,809.31 Penalty: £46,323.33
Mohammed Afzal ChowdhuryDirector5   Mallett Close, Hedge End, Southampton, SO30 2NH6   Apr 2021 to 5 Apr 2022Tax:   £56,535.35 Penalty: £23,744.84
Scott Thomas Smith (trading as ‘Eagle Eye Surveyors’)SurveyorFormerly   of 101 Neuk Drive, East Kilbride, Glasgow, G74 4FH and 19 McLaren Grove, East   Kilbride, Glasgow, G74 4SR6   Apr 2016 to 5 Apr 2021Tax:   £55,485.91 Penalty: £27,742.94
Platinum Car Clinic LtdGarageFormerly   of 7 Waltham Road, Manchester, M16 8PG8   Jun 2020 to 30 Jun 2021Tax:   £54,768.37 Penalty: £38,337.85
Raja Mujahid KianiAlcohol58   Charter Avenue, Ilford, IG2 7AB11   May 2023 to 11 May 2023Tax:   £52,790 Penalty: £24,019.45
Madalina-Andreea AvadaniiCleaning26   Palk Road, Wellingborough, NN8 1HR and formerly of 55 Pelham Street,   Middlesbrough, TS1 4DJ and 1 Cambridge Street, Wellingborough, NN8 1DJ6   Apr 2020 to 5 Apr 2022Tax:   £52,596.58 Penalty: £36,817.60
Fornax Properties LimitedProperty   renovation and managementFormerly   of Suite 510, Piccadilly House, 39 Piccadilly, Manchester, M1 2AP and 102 The   Arthouse, 43 George Street, Manchester, M1 4AB1   Sep 2019 to 31 Aug 2022Tax:   £52,560 Penalty: £36,792
Maria Fabrics LimitedOnline   retailFormerly   of Central House, 32 Chatley Street, Manchester, M3 1HX1   Oct 2019 to 30 Apr 2020 and 1 Feb 2021 to    30 Apr 2021Tax:   £51,689 Penalty: £36,094.05
Coady Still LimitedRenderingLilybell,   Colchester Road, Colchester, CO5 0EU6   Apr 2020 to 5 Apr 2022Tax:   £51,607.94 Penalty: £51,607.94
Curry 2 Night Takeaway LtdRestaurantFormerly   of 188 Muirhead Avenue, Liverpool, Merseyside, L13 0BA20   Sep 2019 to 11 Apr 2023Tax:   £50,470.59 Penalty: £27,127.94
Annerose Yunga (trading as ‘Anns Consulting’)Business   consultant32   Aldelphi Crescent, Hornchurch, Essex, RM12 4JY1   May 2022 to 30 Jun 2022Tax:   £50,058 Penalty: £32,412.55
Fitzroy London LimitedBuilding   projectsFormerly   of 2 Balcombe Street, London, NW1 6NW1   Jun 2013 to 31 May 2015Tax:   £48,031 Penalty: £22,214
Thaneeya Sultana ChowdhuryDirector5   Mallett Close, Hedge End, Southampton, SO30 2NH6   Apr 2021 to 5 Apr 2022Tax:   £46,920 Penalty: £19,706.40
XIX (SCOT) Ltd (trading as ‘Nineteen’)Hairdressing62   Wilson Street, Glasgow, G1 1HD6   Apr 2020 to 5 Apr 2022Tax:   £46,762.54 Penalty: £45,593.46
Hassan Mohammed AliHome   improvements102   Dewhurst Road, Huddersfield, HD2 1BN6   Apr 2017 to 5 Apr 2021Tax:   £45,873.10 Penalty: £28,130.21
Kulwant Singh (formerly trading as ‘Rock ‘n’ Cod Plaice’)TakeawayFormerly   of 1A Main Street, Huthwaite, Sutton-in-Ashfield, NG17 2QW6   Apr 2017 to 5 Apr 2022Tax:   £45,857.05 Penalty: £30,953.48
BK Sandhu Construction LtdConstruction   industry5   Ringway, Southall, UB2 5SW and formerly of 2 Waters Drive,   Staines-upon-Thames, TW18 4RJ6   Mar 2022 to 5 Sep 2023Tax:   £45,626.71 Penalty: £28,200.35
Dean WilsonWeb   designer50   Carlton Road, Barnsley, South Yorkshire, S71 1UH29   Nov 2022 to 29 Nov 2022Tax:   £45,625.30 Penalty: £20,759.51
Consult Frank LtdBusiness   consultants39   Moorland Drive, Blackburn, Lancashire, BB2 5DD and formerly of 6 Hargreaves   Street, Hoddlesden, Darwen, BB3 3NB6   Apr 2020 to 5 Apr 2022Tax:   £45,549.41 Penalty: £36,439.52
Sher SinghConstructionFormerly   of 45 Waghorn Road, Plaistow, London, E13 9JG and 16 Sherrard Road, London,   E7 8DW and 72 Thackeray Road, London, E6 3BW6   Apr 2019 to 5 Apr 2022Tax:   £45,471.15 Penalty: £28,646.81
Matthew James RadleyConstruction23   Orpington Road, Winchmore Hill, London, N21 3PD and formerly of Flat 1 Repton   Court, 23 The Green, Winchmore Hill, London, N21 1HR6   Apr 2019 to 5 Apr 2020Tax:   £44,416.80 Penalty: £17,877.76
Samuel NyaudeLift   engineerFormerly   of 401 Goodman Park, Slough, Berkshire, SL2 5NW and 75 Sandringham Court,   Burnham, Slough, Berkshire, SL1 6JU6   Apr 2017 to 5 Apr 2021Tax:   £44,129.80 Penalty: £23,066.71
Spice of Life (Tameside) LimitedTakeawayFormerly   of 14 Stockport Road, Mossley, Ashton Under Lyne, OL5 0QX1   Nov 2018 to 31 Jan 2023Tax:   £43,355 Penalty: £34,684
Jason William KingRoofer120   Melford Road, Sudbury, CO10 1JY and formerly of Eastgate House, Upper East   Street, Sudbury CO10 1UB6   Apr 2017 to 5 Apr 2021Tax:   £43,213.83 Penalty: £21,541.47
Paul Hadleigh JacksonIT   consultancy66   Red Lane, Burton Green, Kenilworth, CV8 1PA and formerly of 7 Yellowstone   Close, Coventry, CV6 2NX and Far Hill House, Freasley, Tamworth, B78 2EZ6   Apr 2017 to 5 Apr 2019 and 6 Apr 2021 to 5 Apr 2022Tax:   £42,953.37 Penalty: £28,563.98
Greg WilliamsPlasterer23   Portcullis Road, Leicester, LE5 1SF6   Apr 2018 to 5 Apr 2022Tax:   £42,122.07 Penalty: £29,485.43
1st Communications Installation and Maintenance LimitedTelecoms   providerFormerly   of 145 Lodge Hill, Abbey Wood, London, SE2 0AS1   Jan 2019 to 31 Dec 2020Tax:   £41,030.78 Penalty: £23,592.69
Agyl Investments LimitedSoftware   publishingFormerly   of Bilberries, Cooden Sea Road, Bexhill-on-Sea, TN39 4SL1   Jul 2023 to 31 Jul 2023Tax:   £40,666 Penalty: £36,599.40
Zaid Abdullah ChoksiPhysiotherapist32   Albany Road, Blackburn, BB2 6EQ6   Apr 2013 to 5 Apr 2017Tax:   £40,390.15 Penalty: £17,203.33
Leena Best Barbar LtdHairdressingFormerly   of 38 Gleneagles Tower, Fleming Road, Southall, UB1 3LT6   Apr 2021 to 5 Apr 2022Tax:   £40,000 Penalty: £40,000
Daniel Nathan WinstanleyGroundwork139   Silverdale Road, Orrell, Wigan, WN5 0DW6   Apr 2021 to 5 Apr 2023Tax: £39,361.06   Penalty: £24,980.25
Ionel TofanBuilderFormerly   of 13 Radley Gardens, Harrow, HA3 9NZ and 133 Regal Way, Harrow, HA3 0SG6   Apr 2018 to 5 Apr 2020Tax:   £38,686.44 Penalty: £19,343.22
Craig Anthony BarnesConstruction31   St Georges Road, Bury, BL9 8JG6   Apr 2016 to 5 Apr 2020Tax:   £37,865.46 Penalty: £26,505.81
Stefan Michael John FullerRoad   constructionFormerly   of 9 Comben Drive, Godmanchester, Huntingdon, PE29 2AR6   Apr 2021 to 5 Apr 2022Tax:   £37,865.24 Penalty: £25,180.38
Alan Dover (formerly trading as ‘A D Fencing’)Fencing   and timber merchantFormerly   of James Terrace, Easington Lane, Houghton Le Spring, DH5 0QR1   Nov 2019 to 31 May 2021Tax:   £37,282.50 Penalty: £19,573.31
Vasile CiobanuPlumberFormerly   of 24 Kendal Avenue, London, N18 1NG6   Apr 2020 to 5 Apr 2022Tax:   £36,563.77 Penalty: £21,755.43
Sash Time LimitedRetailBlock   B1, Lothian Street, Hillington Park Industrial Estate, Glasgow, G52 4JR and   formerly of Unit 16, Block 8, Thornliebank Industrial Estate, Thornliebank,   Glasgow, G46 8JH1   Jun 2016 to 5 Apr 2021Tax:   £36,415 Penalty: £14,019.74
Christopher Stephen FretwellPlastererFormerly   of Laurel House, 15 High Green, Newton Aycliffe, DL5 4RZ6   Apr 2014 to 5 Apr 2016Tax:   £35,964.10 Penalty: £23,826.20
Aleksandras SostakTobaccoFormerly   of 318-320 Harehills Lane, Leeds, LS9 7BG30   Nov 2022 to 30 Nov 2022Tax:   £35,724 Penalty: £16,254.42
Synergy Retail Support LtdGarment   processorsBIC   Centre, Innova Science Park, 1 Electric Avenue, Enfield, EN3 7XU1   Apr 2018 to 31 Mar 2021Tax:   £35,721.62 Penalty: £18,753.79
UK Product Export LimitedWholesale700   Dorchester Road, Weymouth, DT3 5LA and formerly of Unit 4, Inwood Business   Centre, Whitton Road, Hounslow, TW3 2EB1   Feb 2020 to 31 Jan 2021Tax:   £35,527.42 Penalty: £17,408.43
Man Kwong Cheung (also known as Stanley Cheung)Employment   related taxable loans and gains from a sale of shares12A   Elm Tree Road, London, NW8 9JX6   Apr 2010 to 5 Apr 2016Tax:   £35,111.55 Penalty: £17,502.29
Ipswich Pizza Ltd (formerly known as Pizza Gogo (Halal) Ltd and   formerly trading as ‘Pizza Gogo’)TakeawayFormerly   of 366 Nacton Road, Ipswich, IP3 9ND6   Apr 2020 to 5 Apr 2022Tax:   £34,963.67 Penalty: £28,845.02
P&RE LimitedConstructionSunnyhurst,   Baileys Meadow, Stoke Fleming, Dartmouth, TQ6 0QD1   Dec 2020 to 30 Nov 2021Tax:   £34,484 Penalty: £24,138.80
Chad WalkerRoofer31   Acre Mews, Stafford, ST16 1GF and formerly of 66 Wrights Avenue, Cannock,   WS11 5JR and 6B North Road, Cold Meece, Stone, ST15 0QJ6   Apr 2021 to 5 Apr 2022Tax:   £34,320.11 Penalty: £24,024.07
Saluja Kadariya (formerly trading as ‘Pizza Hotland’)TakeawayFormerly   of 1 St Johns Parade, Sidcup High Street, Sidcup, DA14 6ES6   Apr 2016 to 5 Apr 2019Tax:   £34,089.92 Penalty: £19,779.64
BM Generation LtdSecond   hand carsFormerly   of 24 Burnside Road, Dagenham, RM8 1XD1   Nov 2021 to 30 Apr 2022 and 1 Aug 2022 to 31 Oct 2022Tax:   £33,118 Penalty: £32,290.05
Corleone Pizza LtdTakeawayFormerly   of 753 Ormskirk Road, Wigan, WN5 8AT1   Apr 2018 to 31 Mar 2020Tax:   £32,985.19 Penalty: £20,203.42
Karolis BanysSales   agentFormerly   of 45 Wilberforce Way, Gravesend, DA12 5DG and 23 Harris Road, Armthorpe,   Doncaster, DN3 2FE and 68 Dickens Road, Gravesend, DA12 2JZ6   Apr 2018 to 5 Apr 2019 and 6 Apr 2020 to 5 Apr 2022Tax:   £32,611.20 Penalty: £22,827.84
Vasile VladConstructionFormerly   of Flat D, 77 High Street, London, E17 7DB and 173 Nightingale Road, Lower   Edmonton, London, N9 8QH6   Apr 2018 to 5 Apr 2021Tax:   £32,494.59 Penalty: £21,608.89
Allied Flooring LimitedInstallationFormerly   of 4 Cole Valley Road, Birmingham, B28 0DB6   Apr 2020 to 5 Apr 2022Tax:   £32,438.44 Penalty: £32,438.44
Pearlai LtdData   processingUnit   4A, 75 Belfast Road, Newry, County Down, BT34 1QH1   May 2020 to 30 Apr 2021Tax:   £32,138.99 Penalty: £24,104.24
Peggy ZefeniaNurse170   Brookwood Farm Drive, Knaphill, Woking, GU21 2FZ and formerly of 32 Kenton   Way, Woking, GU21 3QQ6   Apr 2016 to 5 Apr 2022Tax:   £32,050.12 Penalty: £19,069.79
Cain Maylum LtdManufacture   of vehicles190   Frankly Beeches Road, Birmingham, B31 5LY and formerly of 41 Harvest Close,   Stirchley, Birmingham, B30 3AF6   Apr 2020 to 5 Apr 2022Tax:   £31,573.51 Penalty: £31,573.51
Onesim CardeiDryliner88   Merrion Avenue, Stanmore, Middlesex, HA7 4RU6   Apr 2020 to 5 Apr 2022Tax:   £31,572.61 Penalty: £12,707.97
Slawomir Piotr WolochCompany directorWoodside   House, Woodside, Thornwood, Epping, CM16 6LF and formerly of 3 Lowe Avenue.   Victoria Docks, London, E16 1QG6   Apr 2010 to 5 Apr 2022Tax:   £31,387.58 Penalty: £16,478.45
Stefan GrigoreLabourer60   Semilong Road, Northampton, NN2 6BX and formerly of 2 Chiltern Avenue,   Northampton, NN5 6AP6   Apr 2020 to 5 Apr 2023Tax:   £30,080.08 Penalty: £20,003.24
Coey Limited (formerly known as DA Plastering Limited)PlasteringFormerly   of Nairn House, 1174 Stratford Road, Hall Green, Birmingham, B28 8AQ6   Apr 2020 to 5 Apr 2022Tax:   £29,828.20 Penalty: £29,828.20
Ibrahim Kone (formerly trading as ‘Siopa’)Convenience   storeFormerly   of 65 Great James Street, Londonderry, BT48 7DG1   Oct 2018 to 30 Sep 2022 and 1 Apr 2023 to 30 Jun 2023Tax:   £29,619 Penalty: £29,421.03
Akim Tshimbamba MadimbaAccountant7   Melbourne Street, Plymouth, PL1 5HQ6   Apr 2021 to 5 Apr 2022Tax:   £29,250 Penalty: £29,250
Ribble Valley Services Ltd (trading as ‘Sandybank Garage’)Petrol   forecourt132-138   Fleetwood Road North, Thornton-Cleveleys, FY5 4BL and formerly of Texaco   Garage, Whalley Road, Read, Burnley, BB12 7PB1   Jul 2014 to 30 Jun 2020Tax:   £28,209.68 Penalty: £12,280.23
William Kofi Edwin-AgbettohEngineering628   Westhorne Avenue, London, SE9 6TF6   Apr 2020 to 5 Apr 2022Tax:   £28,180 Penalty: £19,726
Prevense UK LtdTechnology   consultancy44   Laburnum Grove, Slough, SL3 8QU1   Aug 2019 to 31 Oct 2022Tax:   £27,985 Penalty: £21,846.20
Mohammed Zaheer Anwar (formerly trading as ‘Lochend Fry’)TakeawayFormerly   of 10A Lochend Road South, Edinburgh, EH7 6BP6   Apr 2015 to 5 April 2021Tax:   £27,629.89 Penalty: £13,796.53
Stephen Alexander McElhinnyElectrician49   Strandburn Drive, Belfast, BT4 1NA1   Sep 2019 to 5 Apr 2021Tax:   £25,828.13 Penalty: £15,496.87
Susan Jacqueline BoddyDog   breederSwallows   Retreat, South Ings Lane, North Cave, Brough, HU15 2PA and formerly of South   Ings Lane Livery Yard, South Ings Lane, North Cave, Brough, HU15 2PA6   Apr 2017 to 5 Apr 2019 and 6 Apr 2020 to 5 Apr 2021Tax:   £25,426.54 Penalty: £15,891.58
Stelica-Cosmin CiobanuBuilder34   Aldersey Gardens, Barking, IG11 9UQ and formerly of 32 Brent Way, Wembley,   HA9 6JN and Flat 4, 223-225 Hoe Street, London, E17 9PP6   Apr 2019 to 5 Apr 2020 and 6 Apr 2022 to 5 Apr 2023Tax:   £25,319.07 Penalty: £14,257.65
Danut Vasile HotcaConstructionFormerly   of Flat 3, 134 Hendford Hill, Yeovil, Somerset, BA20 2RG6   Apr 2020 to 5 Apr 2022Tax:   £25,263.73 Penalty: £15,031.91

Details first published 25 September 2024

NameBusiness trade or occupationAddressPeriod of defaultTotal amount of tax/duty on which penalties are based and total amount of penalties charged
Genius Pro Contract Services Ltd (formerly known as ‘SMP Contract Services Ltd)Employment agencyFormerly of First Floor, Sherbourne House, 119-121 Cannon Street, London, EC4N 5AT1 Aug 2021 to 31 Oct 2022Tax: £6,246,147 Penalty: £4,372,302.90
Hebe & Huhet LtdArchitecture and designFormerly of Lychett House, Unit 13, Freeland Park, Wareham Road, Poole, BH16 6FH1 Oct 2022 to 31 Dec 2022Tax: £1,833,000 Penalty: £1,283,100
Bridge Transport Services LtdHaulage14 Granby Street, Ilkeston, DE7 8HN31 Oct 2019 to 30 Apr 2022Tax: £1,600,379 Penalty: £1,036,245.37
Eastside Gas (Welwyn) LtdHeating and solar engineersFormerly of 112 Hollybush Lane, Welwyn Garden City, AL7 4JW1 Jan 2019 to 30 Apr 2020Tax: £1,422,078 Penalty: £977,678.58
One Minute Security LimitedPrivate securityFormerly of 144 Holmesdale , Waltham Cross, Greater London, EN8 8RF1 Feb 2021 to 31 Jan 2023Tax: £1,336,499 Penalty: £841,994.37
Baran Melisa Limited (formerly trading as ‘Marini’s’)Takeaway and restaurantFormerly of Unit 5, Highland House, St Catherine’s Road, Perth, PH1 5YA1 Jun 2012 to 31 Aug 2018Tax: £767,925 Penalty: £691,132.50
TR Marius Transport LtdTransportFormerly of 28 St Martins Green, Trimley St Martin, Felixstowe, IP11 0UU1 Aug 2022 to 30 Nov 2022 and 1 Jan 2023 to 31 Aug 2023Tax: £613,177.85 Penalty: £429,224.44
Parkstone Construction LtdConcrete workFormerly of 100 Avebury Boulevard, Milton Keynes, MK9 1FH and Exchange House, 494 Midsummer Boulevard, Milton Keynes, MK9 2EA1 Sep 2020 to 31 Dec 2022Tax: £519,940 Penalty: £363,958
L J R Fire & Security Group Ltd (formerly known as LJR Fire Safety Ltd)Electrical installationChurch Side Suite 2, Church Road Business Centre, Brightlingsea, Colchester, CO7 0GG1 Aug 2020 to 31 Mar 2023 and 1 May 2023 to 30 Jun 2023Tax: £516,135 Penalty: £307,100.25
Metaverse Recruitment Limited (formerly known as Propello Ata Ltd)Labour supplyFormerly of Suite G, Sutherland House, Matlock Road, Coventry, CV1 4JQ6 Apr 2020 to 5 Apr 2021Tax: £380,619.90 Penalty: £282,753.75
C4C Investments Limited (formerly known as Cardboard 4 Cash Limited)Recycling81 Liverpool Street, Birmingham, B9 4DS1 Sep 2017 to 30 Nov 2018Tax: £320,369.15 Penalty: £162,587.31
Tony ButtonProperty development and planning consultancyOldbury, Brissenden Green Lane, Bethersden, Ashford, TN26 3BJ and formerly of New Cross Farm, Mill Lane, Peasmarsh, Rye, TN31 6XA and 31 Keats Road, Larkfield, Aylesford, ME20 6TP6 Apr 2012 to 5 Apr 2022Tax: £311,372.56 Penalty: £194,309.35
Kai Xin Street Limited (trading as ‘Kai Xin’)Takeaway218 King Street, Rutherglen, Glasgow, G73 2HD1 Feb 2018 to 31 Jan 2022Tax: £299,701.51 Penalty: £177,568.03
Techno Master LimitedOther servicesFormerly of 61 Guinness Square, Pages Walk, London, SE1 4HP1 Sep 2016 to 31 Aug 2022Tax: £287,417.36 Penalty: £201,192.10
Hosam Mostafa Awadala MostafaProperty income31 Malmains Drive, Bristol, BS16 1PQ6 Apr 2010 to 5 Apr 2022Tax: £262,611.45 Penalty: £183,828
Steven Alan PfaffImporting carsFormerly of 56 Warner Road, London, N8 7HD6 Apr 2010 to 5 Apr 2015 and 6 Apr 2016 to 5 Apr 2017Tax: £257,565.89 Penalty: £180,296.12
Global Headhunters LtdEmployment agency306 Ladypool Road, Birmingham, B12 8JY21 Sep 2020 to 20 Sep 2021Tax: £213,790 Penalty: £149,653
DT Build LtdConstruction201 Centurion Tower, 5 Caxton Street, London, E16 1XJ and formerly of 3 Durham Road, Dagenham, Essex, RM10 8AN6 Apr 2020 to 5 Apr 2021Tax: £206,624 Penalty: £206,624
Ho&Sun LimitedSelling goods abroad36 Hurst Hill Crescent, Ashton-under-Lyne, OL6 9NJ8 Aug 2018 to 28 Feb 2022Tax: £175,247 Penalty: £92,004.59
Hua Tang Ltd (formerly trading as ‘One More Chinese Takeaway’)TakeawayFormerly of 198 Derby Road, Nottingham, NG7 1NQ1 Mar 2017 to 14 Sep 2021Tax: £166,690 Penalty: £143,353.40
Mabow Limited (trading as ‘Marmaris’)TakeawayFormerly of 11 Stuart Street, East Kilbride, Glasgow, G74 4NG1 Jan 2017 to 31 Mar 2021 and 1 Oct 2021 to 31 Dec 2021Tax: £159,994.35 Penalty: £111,996.03
Samson Adewale Olatunji (formerly trading as ‘Eko Food Market’)SupermarketFormerly of 256 High Street, Orpington, BR6 0LZ6 Apr 2018 to 5 Apr 2020Tax: £154,920 Penalty: £154,920
David NoyesProperty investmentRiseley Hall, Eglantine Lane, Horton Kirby, Dartford, DA4 9JL6 Apr 2014 to 5 Apr 2019Tax: £143,457.05 Penalty: £71,240.62
HJ Design LtdLaundryFormerly of 18 Laburnum Avenue, Bedford, MK40 4HQ and Unit 4-6, Charfleets Road, Canvey Island, SS8 0PQ6 Apr 2020 to 5 Apr 2022Tax: £126,531.35 Penalty: £101,225.08
RC Travels LimitedTaxi companyFormerly of Unit 3, Goat Mill Road, Dowlais, Merthyr Tydfil, CF48 3TD8 Mar 2018 to 31 Mar 2020Tax: £115,850.26 Penalty: £42,574.96
A&D Distribution Services LimitedCourier9 Beech Mount, Leeds, LS9 6QT6 Apr 2020 to 5 Apr 2022Tax: £115,555.62 Penalty: £115,555.62
Dorrington Homes (UK) LimitedDevelopment of building projectsPaddock View, Calcot Lane, Curdridge, Southampton, SO32 2BN1 Aug 2020 to 31 Jul 2021Tax: £114,427.19 Penalty: £80,099.03
Liam Lee BeechGroundworker166 Acorn Street, Newton-le-Willows, WA12 8LE6 Apr 2021 to 5 Apr 2022Tax: £109,539.71 Penalty: £74,760.85
Mubinelectrics LtdElectronic wholesaler49 Hewison Street, London, E3 2HZ1 July 2023 to 31 Aug 2023Tax: £109,251.11 Penalty: £98,325.99
NH Takeaway Ltd (formerly known as Namploy Takeaway Ltd)TakeawayFormerly of 77 St George’s Road, Bolton, BL1 2BS6 Apr 2020 to 5 Apr 2022Tax: £106,676.94 Penalty: £82,674.62
Mohammed Khalil AnwarCar sales8 Brudenell Mount, Leeds, LS6 1HT6 Apr 2010 to 5 Apr 2022Tax: £106,202.27 Penalty: £42,746.33
Jonikas LimitedJoinery112 Kingsway, West Wickham, BR4 9JQ6 Apr 2021 to 5 Apr 2023Tax: £105,874.12 Penalty: £70,406.28
Lungu Drylining Expert LtdDrylinerFormerly of 274 Sherrard Road, London, E12 6UF1 Mar 2019 to 31 Mar 2020Tax: £100,489 Penalty: £70,342.30
Equibuild SW LtdConstructionFormerly of Wiveliscombe Enterprise Centre, Sandy Moors, Wiveliscombe, Taunton, TA4 2BZ11 Jan 2022 to 28 Feb 2022 and 1 Apr 2022 to 30 Sep 2022 and 1 Nov 2022 to 30 Apr 2023Tax: £96,144 Penalty: £67,300.80
INT Consulting LtdConstruction industryFormerly of 175 Monks Park, Wembley, Middlesex, HA9 6LA and 157 Harlington Road, Uxbridge, Slough, Berkshire, UB8 3JA1 Jan 2022 to 31 Dec 2022Tax: £95,905 Penalty: £62,098.43
Martin Conerney (formerly trading as ‘Motopro’)Motor mechanicFormerly of Unit 2, 132 Bath Road, Reading, RG30 2EU6 Apr 2013 to 5 Apr 2021Tax: £95,124 Penalty: £43,281.40
China Garden (Bexhill) Limited (formerly trading as ‘China Garden’)TakeawayFormerly of 2 Freshwater Square, Eastbourne, BN22 0PR1 Jun 2017 to 30 Jun 2021Tax: £94,878 Penalty: £60,721.92
Thai Enterprises Essex Ltd (trading as ‘Vibe’)RestaurantFormerly of 93 Broadway, Leigh-on-Sea, Southend-on-Sea, SS9 1PG1 Sep 2017 to 4 Jan 2020Tax: £93,909 Penalty: £53,997.67
Thorhild LtdRecycling23 Bevan Avenue, New Rossington, Doncaster, DN11 0NB and formerly of 38 Clay Flat Lane, New Rossington, Doncaster, DN11 0AY1 Apr 2020 to 31 Mar 2021Tax: £93,716 Penalty: £65,601.20
Manc Trading LimitedWholesaleFormerly of 155 Chichester Road, Manchester, M15 5UP1 Mar 2020 to 28 Feb 2021Tax: £93,185.56 Penalty: £65,229.89
Kujtim HasaniIncome from propertyFormerly of 5 Allnut Way, Clapham, London, SW4 9RG6 Apr 2020 to 5 Apr 2022Tax: £91,635.16 Penalty: £33,675.91
Shahid IqbalIT consultantFormerly of 16 Eastwood Drive, Littleover, Derby, DE23 6BN6 Apr 2018 to 5 Apr 2021Tax: £90,760.86 Penalty: £52,442.53
Jia Ji Wang (trading as ‘Noodle Xpress’)Takeaway85 Amhurst Road, Hackney, London, E8 2AH1 Feb 2016 to 31 Oct 2022Tax: £90,254.24 Penalty: £45,127.12
Bond Property Trading LtdEco building suppliesFormerly of 8 Blackthorn Road, Hazel Grove, Stockport, Greater Manchester, SK7 5EJ1 May 2020 to 31 Jul 2022Tax: £88,180.05 Penalty: £43,208.21
Stan Landes LtdLandscape ServiceFormerly of 61 Bridge Street Kington, Herefordshire HR5 3DJ2 August 2020 to 31 Jan 2022Tax: £85,748 Penalty: £85,748
Mohammed TanveerNewsagentFormerly of 165 Waterloo Street, Burton On Trent, Derby, DE14 2NG6 Apr 2020 to 5 Apr 2022Tax: £84,166.34 Penalty: £61,020.59
IncPlast LimitedConstruction industryFormerly of 67 Fernhead Road, London, W9 3EY1 Jan 2022 to 30 Nov 2022Tax: £83,564 Penalty: £54,107.68
Glenn Fry (trading as ‘Fry & Sons’)Painter and decorator133B South Road, Haywards Heath, RH16 4LY6 Apr 2015 to 5 Apr 2022Tax: £81,545.75 Penalty: £42,811.49
A Tasquinha Ltd (formerly trading as ‘O Barros’)RestaurantFormerly of Ground Floor, 238 Clapham Road, London, SW9 0PZ6 Apr 2020 to 5 Apr 2022Tax: £79,448.11 Penalty: £51,641.27
Harpreet Kaur ChhokarRental income5 Cheniston Grove, Maidenhead, Slough, SL6 4LN and formerly of 10 Cranborne Avenue, Norwood Green, Middlesex, UB2 4HY6 Apr 2010 to 5 Apr 2019Tax: £77,511.60 Penalty: £54,258.12
Paul Walker DeCartier (formerly trading as ‘Pizza Planet’)TakeawayFormerly of 4A Cheapside, Formby, Liverpool, L37 4EY6 Apr 2020 to 5 Apr 2021Tax: £76,806.85 Penalty: £53,764.79
Keysholders LtdConsulting and trainingFormerly of 20-22 Wenlock Road, London, N1 7GU and 14 Nickelby Close, London, SE28 8LX6 Apr 2020 to 5 Apr 2022Tax: £73,750 Penalty: £73,750
Brit Fried Chicken Limited (formerly trading as ‘Brit Fried Chicken and Pizza’)TakeawayFormerly of 3 Station Gate, Laindon, Basildon, SS15 6UA1 Jun 2017 to 31 May 2020Tax: £70,528 Penalty: £44,432.64
Happy House (163) LtdTakeawayFormerly of 163 Albany Road, Roath, Cardiff, CF24 3NT17 Apr 2019 to 30 Nov 2021Tax: £69,289.86 Penalty: £46,770.65
MD Mujibur Rahman (formerly trading as ‘Royal Spice’)TakeawayFormerly of 35 Lovely Lane, Warrington, WA5 1LZ1 Mar 2018 to 22 Aug 2021Tax: £68,070.59 Penalty: £46,951.42
Richard Myron SuffieldLabourerFlat 4, Resolution House, The Anchorage, Gosport, PO12 1TQ and formerly of 202 Anns Hill Road, Gosport, PO12 3RE6 Apr 2018 to 5 Apr 2021Tax: £67,686 Penalty: £46,195.68
Nicolas Gerald Hugh BarnesBarristerGrafton, Huntsbottom Lane, Hill Brow, Liss, GU33 7PA6 Apr 2021 to 5 Apr 2022Tax: £66,727.33 Penalty: £30,360.93
Kaziu Barber LtdBarber shop3 Faircross House, 116 The Parade, High Street, Watford, WD17 1BD6 Apr 2020 to 5 Apr 2022Tax: £65,542.16 Penalty: £54,072.27
Soni Hair & Beauty LtdHair and beauty products60 East Street, London, SE17 2DN6 Apr 2020 to 5 Apr 2022Tax: £65,189 Penalty: £24,119.93
The Mickdreybshire LtdBookkeepingRear of 55 Ebrington Street, Plymouth, PL4 9AA6 Apr 2020 to 5 Apr 2022Tax: £64,409.76 Penalty: £57,968.78
Suleyman Gilgil (formerly trading as ‘Great Kebab House’ and ‘Favourite Grill’)TakeawayFormerly of 130 Felixstowe Road, Ipswich, IP3 8EF6 Apr 2013 to 5 Apr 2019Tax: £64,043.75 Penalty: £38,426.22
Mircea MarianLabourerFlat 6, 4 Grove Road, Northampton, NN1 3LG and formerly of 120 Pembroke Road, Northampton, NN5 7ER and 5 Florabunda Drive, Northampton, NN4 8RZ6 Apr 2015 to 5 Apr 2022Tax: £63,369.55 Penalty: £43,566.53
Mumtaz KhanMarket trader173 Boyn Valley Road, Maidenhead, SL6 4DT6 Apr 2015 to 5 Apr 2021Tax: £62,244.70 Penalty: £34,879.08
A&I Accounting LtdAccountingFormerly of 81 Headstone Gardens, Harrow, HA2 6PJ6 Apr 2020 to 5 Apr 2021Tax: £59,464.69 Penalty: £59,464.69
Chickens and Grills Ltd (trading as ‘PCG Pizza & Chicken Grill’)Takeaway33 Upper Green East, Mitcham, CR4 2PF21 Jan 2020 to 26 Sep 2022Tax: £58,076.58 Penalty: £39,201.69
EPR Accounting Services LtdBookkeeping76-78 Church Road, Portadown, BT62 3EU6 Apr 2020 to 5 Apr 2022Tax: £57,595.27 Penalty: £57,595.27
Nicolae TurcuBuilder73 Kimberley Road, London, N18 2DW6 Apr 2022 to 5 Apr 2023Tax: £57,430.43 Penalty: £36,181.17
Alexandru Dragos GrigoreConstruction187 Coppermill Lane, London, E17 7HF and formerly of Flat C, 528 Lea Bridge Road, Leyton, London, E10 7DT and Flat B, 528 Lea Bridge Road, Leyton, London, E10 7DT6 Apr 2016 to 5 Apr 2017 and 6 Apr 2018 to 5 Apr 2020 and 6 Apr 2021 to 5 Apr 2022Tax: £57,382.74 Penalty: £38,479.20
Gardiners Fish & Chips LimitedTakeaway22 Mill Street, Whitchurch, Shropshire, SY13 1SE6 Apr 2020 to 5 Apr 2022Tax: £56,946.82 Penalty: £48,404.79
ST Spice Limited (formerly trading as ‘Station India’)TakeawayFormerly of 66 Portobello High Street, Edinburgh, EH15 1AN1 Apr 2019 to 21 Jun 2022Tax: £53,417.75 Penalty: £30,715.20
Malcolm ParadinePest controllerUpper Broomhurst Farm, Crossbush Lane, Crossbush, Arundel, BN18 9PQ6 Apr 2017 to 5 Apr 2022Tax: £52,540.13 Penalty: £22,690.16
Wimmer Family Office LtdWealth management servicesFormerly of 5th Floor, 4 Chiswell Street, London, ECY1 4UP and 4 Tenterden Street, London, W1S 1TE and Bewlay House, 2 Swallow Place, London, W1B 2AE1 Jan 2017 to 31 Dec 2019Tax: £52,402.97 Penalty: £28,428.59
Terab Ali (formerly trading as ‘Saffron Indian Takeaway’)TakeawayFormerly of 349 Accrington Road, Blackburn, BB1 2AL6 Apr 2016 to 5 Apr 2022Tax: £51,705.93 Penalty: £26,304.21
Thomas John SwalesBuilderFormerly of 12 Sowerby Crescent, Stokesley, Middlesbrough, TS9 5ED6 Apr 2018 to 5 Apr 2023Tax: £50,900.26 Penalty: £33,721.40
Ioanel IlascuConstructionFormerly of 15 Albany Court, 408 Kenton Road, Harrow, Middlesex, HA3 9BH6 Apr 2018 to 5 Apr 2020Tax: £50,700.91 Penalty: £34,603.36
Nazim Uddin AhmedProperty income222 Hayes Lane, Bromley, BR2 7LA and formerly of 65 Blenheim Park Road, South Croydon, CR2 6BJ6 Apr 2013 to 5 Apr 2017Tax: £50,116.90 Penalty: £27,564.29
Mihai DobreaConstruction24 Swan Street, Blackburn, BB2 3SR6 Apr 2021 to 5 Apr 2023Tax: £49,316.60 Penalty: £34,521.62
Daniel Stuart John OwenLabourerFormerly of 38 Tamworth Close, Walsall, WS8 7QH6 Apr 2019 to 5 Apr 2020Tax: £48,114.66 Penalty: £21,892.17
Good Taste 888 LtdTakeawayFormerly of 4 Mowbray Drive, Blackpool, FY3 7JR8 Aug 2019 to 28 Feb 2022Tax: £46,375.43 Penalty: £32,462.78
Tola Biodun OnikoyiCapital gainFlat 12, Isabella House, Othello Close, Kennington, London, SE11 4RT6 Apr 2017 to 5 Apr 2018Tax: £44,558 Penalty: £22,835.97
David John Reid (trading as ‘David Reid Electrical and Property’)ElectricianFormerly of 321 Bedford Road, Kempston, Bedford, MK42 8QB6 Apr 2014 to 5 Apr 2021Tax: £43,661.49 Penalty: £27,699.70
Jacobs Cafe (Manchester) Limited (trading as ‘Jacob’s Butty Bar’)Cafe130 Worsley Road North, Worsley, Manchester, M28 3QW6 Apr 2020 to 5 Apr 2022Tax: £42,082.21 Penalty: £30,509.59
Domenico Casella (formerly trading as ‘CasellaeXpress’)Ebay salesFormerly of 4 Grundy Street, Nottingham, NG7 5JJ and 213A Radford Road, Nottingham, NG7 5GT11 Sep 2020 to 31 Mar 2023Tax: £41,658.81 Penalty: £21,870.84
Phillip Andrew NunnBeneficial loansBlack Moss Farm, Black Moss Road, Dunham Massey, Altrincham, WA15 5RG and formerly of 10 Riddings Road, Hale, Altrincham, WA15 9DS and Flat 22, Royles Square, Alderley Edge, SK9 7GN6 Apr 2014 to 5 Apr 2020Tax: £41,508.69 Penalty: £19,612.83
Pravoslav ZemanekBuilderFormerly of 64 Chellowfield Court, Bradford, BD9 6NW6 Apr 2021 to 5 Apr 2022Tax: £40,600 Penalty: £28,420
Leah StockwellContent creatorFormerly of 22 Spruce Way, Weston Super Mare, BS22 8HK6 Apr 2018 to 5 Apr 2021Tax: £40,293.78 Penalty: £19,213.62
Ioan-Cristi IftodiBuilder48 Reynolds Drive, Edgware, HA8 5PZ and formerly of 85 Streatfield Road, Harrow, HA3 9BW6 Apr 2017 to 5 Apr 2022Tax: £39,287.04 Penalty: £26,125.85
IW Transport LtdHaulage and courierFormerly of Regus, Wellington Way, Weybridge, KT13 0TT and Flat 15, St Georges Gate, Woburn Hill, Addlestone, KT15 2RJ6 Apr 2020 to 5 Apr 2022Tax: £39,079.39 Penalty: £38,102.40
Lloyd Alan KillnerWelderFormerly of 11 Nene Road, Lincoln, LN1 3PZ6 Apr 2020 to 5 Apr 2023Tax: £38,615.36 Penalty: £27,030.74
Mazz Kebab House LtdTakeawayFormerly of 267 Seven Sisters Road, London, N4 2DE and Unit 705 Stables Market, Chalk Farm Road, London, NW1 8AH6 Apr 2020 to 5 Apr 2021Tax: £37,490.15 Penalty: £35,615.64
Romb Research LtdBuild and supply of computersFormerly of 49 Hillview Road, High Wycombe, HP13 6XY and 4 Bowerman Court, Bucknall Place, Watford, WD19 7EJ10 Nov 2021 to 31 Jul 2022 and 1 Nov 2022 to 31 Jan 2023Tax: £36,948.50 Penalty: £30,905.67
CEQ LimitedEngineeringFormerly of 22 Dunlin Drive, Featherstone, Wolverhampton, Staffordshire, WV10 7TG6 Apr 2020 to 5 Apr 2022Tax: £36,620.48 Penalty: £22,887.80
Mohammed Waqar KhanVarious tradingFormerly of 40 Weston Street, Bolton, BL3 2RX6 Apr 2013 to 5 Apr 2022Tax: £36,507.99 Penalty: £22,817.47
Bakhshish Singh Bagri (trading as ‘One Local, Barringer Road’)Convenience store72-74 Barringer Road, Mansfield, NG18 2DF1 May 2020 to 31 Jan 2021 and 1 May 2021 to 30 Apr 2022 and 1 Aug 2022 to 31 Jan 2023Tax: £35,212 Penalty: £18,486.27
Computer Giantz LimitedRetail sale of second hand goods36 Stacey Road, Cardiff, CF24 1DU1 Jan 2022 to 31 Mar 2023Tax: £35,152 Penalty: £16,609.31
Michael Terrence WatersElectrician4 Willard Place, Horsmonden, Tonbridge, TN12 8AQ6 Apr 2021 to 5 Apr 2023Tax: £34,834.47 Penalty: £23,774.52
Victorita Andreea AlexeConstruction cleaning82 Hulse Avenue, Barking, IG11 9UP and formerly of 5 Thorpe Road, Barking, IG11 9XJ6 Apr 2018 to 5 Apr 2023Tax: £34,687.02 Penalty: £23,413.72
Lebanese Wrap House Limited (formerly trading as ‘Lebanese Wrap House’)TakeawayFormerly of 7 Castle Quay Shopping Centre, Bridge Street, Banbury, OX16 5UN6 Apr 2020 to 5 Apr 2022Tax: £34,251.29 Penalty: £34,251.29
Charles Christopher RitchieLabourer96 Longhorn Drive, Whitehouse, Milton Keynes, MK8 1DF and formerly of 9 Stokenchurch Place, Bradwell Common, Milton Keynes, MK13 8AN and 3 Avery Court, Newport Pagnell, MK16 0HJ6 Apr 2016 to 5 Apr 2019 and 6 Apr 2020 to 5 Apr 2023Tax: £33,993.56 Penalty: £20,644.45
Darius Dorin BrindasDry linerFormerly of 37 North Way, The Hyde, London, NW9 8AS and 2 De Haverland Road, Edgware, Middlesex, HA8 5PA6 Apr 2020 to 5 Apr 2022Tax: £33,265.34 Penalty: £22,121.44
Lia K LtdCar rental and leasing102 Halliday House, 2 Circus Road West, London, SW11 8EY6 Apr 2020 to 5 Apr 2022Tax: £33,261.25 Penalty: £33,261.25
Costain Services LimitedProperty developerFormerly of 16 Avalon Close, Birmingham, B24 9JY and Unit 2, 44/52 High Street, Hounslow, Middlesex, TW3 1NW1 Jun 2019 to 31 May 2021Tax: £32,586.71 Penalty: £24,440.02
BC Bespoke Joinery LtdFurniture manufacturerFormerly of 49 Ormside Way, Redhill, RH1 2LG1 Jun 2018 to 31 Aug 2018Tax: £32,562 Penalty: £13,676.04
Empire Professional Limited (trading as ‘Empire’)Dry cleanersFormerly of 173 York Way, London, N7 9LN6 Apr 2020 to 5 Apr 2022Tax: £31,980 Penalty: £29,581.50
CBB Systems LimitedTelecomsFormerly of 62 Bartholomew Street, Newbury, RG14 7BE6 Apr 2020 to 5 Apr 2022Tax: £31,536.75 Penalty: £29,171.48
Paul Andrew SzatkowskiIT support technicianFlat 3, 10-12 Woodbury Park Road, Tunbridge Wells, TN4 9JZ6 Apr 2019 to 5 Apr 2021Tax: £31,389 Penalty: £11,535.45
Luca Telelogistik LtdSatellite telecoms106 Carlton Road, Small Heath, Birmingham, B9 5EA1 Jul 2022 to 31 Dec 2022Tax: £31,344 Penalty: £31,344
Genie Tax Solutions LtdTax consultantsFormerly of Office 4B, Austin House, Sanderson Arcade, Morpeth, NE61 1NS6 Apr 2020 to 5 Apr 2022Tax: £30,817.06 Penalty: £30,817.06
Paul Edward DixonEmploymentFormerly of Apt 8 O’Connor Court, 51 Kelvedon Road, Fulham, London, SW6 5AS6 Apr 2018 to 5 Apr 2020Tax: £30,309.80 Penalty: £17,428.13
Joseph Andrew ChildsGroundworker13 Eastville Road, Sharlston Common, Wakefield, WF4 1AX and formerly of 6 Harwill Approach, Churwell Morley, Leeds, LS27 7QW and 43 Dunlop Avenue, Leeds, LS12 6LE6 Apr 2017 to 5 Apr 2022Tax: £29,621 Penalty: £15,551.02
The Big Red Food Shed LtdUrban farmOff Victoria Street, Brimington, Chesterfield, S43 1HY6 Apr 2020 to 5 Apr 2021Tax: £29,503.40 Penalty: £25,815.47
Sezen Bedrieva KemalovaConstruction industryFlat C, 347 Eastern Avenue, Ilford, Greater London, IG2 6NE6 Apr 2021 to 5 Apr 2022Tax: £29,178.45 Penalty: £18,893.04
Complete Construction (GB) LtdConstructionFormerly of Alva House, Valleydrive, Gravesend, DA12 5UE6 Apr 2020 to 5 Apr 2022Tax: £29,163.38 Penalty: £26,976.12
Papa Dinos Limited (formerly trading as ‘Papa Dino’s’)TakeawayFormerly of 21 Livingstone Avenue, Doncaster, DN2 4SA1 Jul 2019 to 30 Oct 2022Tax: £29,026 Penalty: £19,229.72
Theodore Aaron Anthony ColemanCleanerFormerly of 28 Waverton Road, Manchester, M14 7EB6 Apr 2018 to 5 Apr 2020Tax: £28,964 Penalty: £19,912.75
Thomas FreemanElectrician26 Elkington Street, Coventry, CV6 7GF and formerly of 19 Alvyn Smith Close, Aldermans Green, Coventry, CV2 1UD and 609 Henley Road, Coventry, CV2 2FZ6 Apr 2017 to 5 Apr 2023Tax: £28,658.89 Penalty: £22,579.76
Ana-Daniela AntochiCSCS cleanerFormerly of 59 Cricklewood Lane, London, NW2 1HR and 24 Hurstbourne Gardens, Barking, IG11 9UX and 25A Station Parade, Barking, IG11 8ED6 Apr 2019 to 5 Apr 2022Tax: £28,547.76 Penalty: £16,985.90
Bogdan-Marian IvanConstructionFormerly of 57 Beechcroft Gardens, Wembley, HA9 8ER6 Apr 2019 to 5 Apr 2022Tax: £28,169.81 Penalty: £14,789.13
Mark DixonLabourer26 Darent Road, Haydock, St Helens, WA11 0HH and formerly of 197 Mount Pleasant Avenue, St Helens, WA9 2PT and 27 Colne Drive, St Helens, WA9 3WU6 Apr 2018 to 5 Apr 2022Tax: £27,844.29 Penalty: £17,054.60
Ramesh Kumar SharmaCapital gainsHeronswood, Bangors Road South, Iver, SL0 0AY6 Apr 2015 to 5 Apr 2016 and 6 Apr 2019 to 5 Apr 2020Tax: £27,812.13 Penalty: £14,253.71
Daniel John PearsonAdministrator23 John Gold Avenue, Newark, NG24 1RU6 Apr 2019 to 5 Apr 2021Tax: £27,027 Penalty: £17,027.01
Patrick Michael McCreeshBeneficial loans74 Hedgerley Lane, Gerrards Cross, SL9 8SX and formerly of 67 Hedgerley Lane, Gerrards Cross, SL9 8SX and 4 Candlemas Mead, Beaconsfield, HP9 1AP6 Apr 2014 to 5 Apr 2020Tax: £26,538.77 Penalty: £12,075.11
Alice CloughArtistFormerly of First Floor Flat, 34B Woodstock Road, Turnham Green, London, W4 1UF6 Apr 2011 to 5 Apr 2013Tax: £26,276.81 Penalty: £13,466.85
Lee HardwickIncome from employmentFormerly of 71 Easington Road, Hartlepool, TS24 8GX and 260 Owton Moor Lane, Hartlepool, TS25 3QE and 34 Whin Gardens, Hartlepool, TS24 9NT6 Apr 2010 to 5 Apr 2016 and 6 Apr 2017 to 5 Apr 2021Tax: £26,212 Penalty: £17,365.42
Bogdan Dorin BogdanBuilding and construction259 Princes Avenue, London, N13 6HH and formerly of Ground Floor Flat, 79 Fox Lane, London, N13 4AJ6 Apr 2018 to 5 Apr 2020Tax: £25,830.16 Penalty: £17,112.47
The Mickdreybshire Accountants (UK) LtdBookkeepingRear of 55 Ebrington Street, Plymouth, PL4 9AA6 Apr 2020 to 5 Apr 2021Tax: £25,481 Penalty: £25,481
Craig Daniel BatleyScaffolding4 Ashfield Close, Leeds, LS15 8TJ6 Apr 2020 to 5 Apr 2023Tax: £25,324.20 Penalty: £17,283.75
Rita SharmaProperty incomeHeronswood, Bangors Road South, Iver, SL0 0AY6 April 2015 to 5 Apr 2016 and 6 Apr 2019 to 5 Apr 2020Tax: £25,230.88 Penalty: £12,930.81

Details first published 9 July 2024

NameBusiness trade or occupationAddressPeriod of defaultTotal amount of tax/duty on which penalties are based and total amount of penalties charged
The Nameless LtdDigital music, publishing, distribution and record labelFormerly of 53 Thorpebank Road, London, W12 0PG1 Nov 2018 to 31 Jan 2019 and 1 Nov 2019 to 28 Feb 2022Tax: £4,584,600.13 Penalty: £3,782,295.08
Gayne Cooper (Formerly trading as ‘Slatehouse Farm’)Dairy farmingStonehouse Farm, Handcross Road, Plummers Plain, Horsham, RH13 6NZ1 Apr 2010 to 30 Nov 2019Tax: £3,671,959 Penalty: £1,927,778.21
Gregarz SzymanskiDelivery driverFormerly of Jana 1L Kazmerza, 2/55 Biala Podlaska,21-500 Lublin, Poland27 Nov 2020 to 27 Nov 2020Tax: £2,723,452 Penalty: £1,191,510.25
Chee Kong Ong (Known as Francis Ong)Property developerFormerly of 9 Pindock Mews, Maida Vale, London, W9 2PY and 8 Kings Way, Harrow, HA1 1XU6 Apr 2011 to 5 Apr 2019Tax: £2,583,757 Penalty: £1,389,446.18
Audal Trading UK Ltd (formerly trading as ‘Audal’)Digital platform for entertainment industryFormerly of 2nd Floor, Berkeley Square House, Berkeley Square, London, W1J 6BD1 Aug 2019 to 31 Jan 2021Tax: £1,382,276 Penalty: £507,986.36
Bernard Charles EcclestoneIncome from trusts 6 Apr 2015 to 5 Apr 2016Tax: £1,356,132 Penalty: £1,356,132
Jubilee Trading LtdScrap merchantFormerly of Unit 8, Gasoline Alley, London Road, Wrotham, Sevenoaks, TS15 7RR1 Apr 2022 to 31 Dec 2022Tax: £1,353,422 Penalty: £900,025.63
Cabezo LtdMaking and supplying specialized wallpaperCollege House, 17 King Edwards Road, Ruislip, HA4 7AE5 Aug 2021 to 31 Mar 2022Tax: £1,148,874 Penalty: £804,211.80
JGR Construction LtdHouse builder13 Dudley Walk, Wolverhampton, WV4 5HD1 Apr 2020 to 31 Dec 2021Tax: £922,352 Penalty: £645,646.40
Drinks Enterprises LimitedWine and beer distributionFormerly of Lion House, North Hyde Wharf, Hayes Road, Southall, UB2 5NS and Lion House, 2A Bridge Road Industrial Estate, Bridge Road, Southall, UB2 4AB6 Apr 2010 to 31 Oct 2013Tax: £921,177.69 Penalty: £892,684.23
Nicholas Arrol Harwood MaytumFootball intermediaryFormerly of 7 Park Way, Great Bookham, Leatherhead, KT23 3LW6 Apr 2013 to 5 Apr 2018Tax: £741,882.47 Penalty: £374,091.22
Jemdean LtdSale of construction materials and vehiclesFormerly of Keepers Cottage, Ivy Barn Lane, Margaretting, Ingatestone, CM4 0PU1 May 2020 to 31 Jul 2021Tax: £650,683 Penalty: £455,478.10
The Travellers Inn Birdwell Limited (formerly trading as ‘Travellers Inn’)Public houseFormerly of 124 Sheffield Road, Birdwell, Barnsley, S70 5UX1 Jul 2016 to 30 Apr 2021Tax: £648,528.11 Penalty: £453,969.66
Jocelyn FournierBusinessman39 St Christopher’s Close, Isleworth, TW7 4NP and formerly of 1 Palace Gate, Kensington, London, W8 5LS and 5 Palace Gate, Kensington, London, W8 5LS6 Apr 2010 to 5 Apr 2020Tax: £552,508.48 Penalty: £303,879.61
Lymington Consultants Limited (Trading as ‘Onepay Solutions’)Activities of financial services for holding companies2 Woodberry Grove, London, N12 0DR30 Mar 2021 to 30 Oct 2021Tax: £465,786 Penalty: £268,991.41
New PWR NKU LimitedFreight transportFormerly of 16 Mill Terrace, Shiney Row, Houghton Le Spring, DH4 4QZ16 Mar 2021 to 30 Sep 2022Tax: £445,949 Penalty: £312,164.30
Riki Oil LtdCollection of non hazardous waste30 Rowland Hill Avenue, London, N17 7LU6 Apr 2020 to 5 Apr 2022Tax: £425,069 Penalty: £425,069
KGT Electrical & Building Solutions Limited (formerly known as KGT Electrical Ltd)Electrical workArthur House, 41 Arthur Street, Belfast, BT1 4GB and formerly of 16 Carrowdoon Park, Dunloy, Ballymena, BT44 9ER6 Apr 2018 to 5 Apr 2020Tax: £378,084.02 Penalty: £264,658.81
ISupply Group WLS LtdManagement consultancyFormerly of 15 Palmyra Square South, Warrington, WA1 1BL1 Apr 2020 to 30 Jun 2022Tax: £349,756.49 Penalty: £208,105.06
Vatan Catering Limited (Trading as ‘Vatan’)Meat products wholesalers37-43 Millmead Industrial Centre, Mill Mead Road, Tottenham Hale, London, N17 9QU1 Apr 2010 to 5 Apr 2020Tax: £305,695 Penalty: £160,489.85
Octane Holding Group LimitedHolding companyPeace Street, Bradford, BD4 8UF1 Aug 2016 to 31 Jul 2022Tax: £299,943.94 Penalty: £140,973.60
Asim WarisUndeclared incomeFormerly of Flat 3, Holly Lodge, 150 Norwood Road, UB2 4JS and 65 Hay Lane, The Hyde, London, NW9 0NA and 198 De Havilland Road, Edgware, HA8 5QD6 Apr 2010 to 5 Apr 2021Tax: £284,190.47 Penalty: £191,820.89
Harry Alexander BarclayProperty consultancy and developmentFormerly of 72-73 Bartholemew St, Newbury, RG14 5DU and 21 Admiralty Way, Teddington, TW11 0NL1 Jul 2021 to 30 Jun 2022Tax: £269,059 Penalty: £225,727.11
Dunne and Family Limited (formerly trading as ‘Crown Chicken Easington’)TakeawayFormerly of Unit 1, 100 Seaside Lane, Easington Colliery, Peterlee, County Durham, SR8 3PF1 Oct 2017 to 31 Mar 2021Tax: £263,241.91 Penalty: £131,569.67
Cheshunt Fabrications LtdGeneral sheet metal fabricatorsFormerly of 9A & 9B Quickbury Farm, Hatfield Heath Road, Sawbridgeworth, CM21 9HY1 Nov 2018 to 31 Jan 2021Tax: £244,916 Penalty: £171,441.20
Fa-Yue Dong (Trading as ‘China Dong’)TakeawayFormerly of 8 Bolebridge Mews, Bolebridge Street, Tamworth, B79 7PA1 Apr 2017 to 30 Sep 2022Tax: £241,022.62 Penalty: £118,586.15
Matthew Carl Jones (Trading as ‘MJ Plumbing & Heating’)Gas fitting and plumbing27 Windsor Road, Pattingham, Wolverhampton, WV6 7DR and formerly of 57 Berrington Drive, Bilston, WV14 9QH6 Apr 2014 to 5 Apr 2021Tax: £239,202.34 Penalty: £128,571.22
Artaria LtdWholesalerFormerly of 23 Ashford Road, Dronfield Woodhouse, Dronfield, S18 8RQ8 Sep 2021 to 30 Sep 2022Tax: £236,616 Penalty: £165,631.20
London Storage & Distribution LtdStorage and distributionUnit 2D, Triumph Trading Estate, Tariff Road, London, N17 0EB1 Mar 2019 to 31 May 2022Tax: £233,688 Penalty: £159,492.01
Ecarlogical LimitedCar salesFormerly of C3, Oak Park Industrial Estate, Portsmouth, PO6 3TJ6 Apr 2020 to 5 Apr 2022Tax: £201,937.47 Penalty: £196,889.02
Nunes Consultant LtdConstructionFormerly of 24 The Drive, Feltham, TW14 0AJ and 26 The Drive, Feltham, TW14 0AJ6 Apr 2019 to 5 Apr 2020Tax: £185,879.07 Penalty: £113,850.93
George Predescu 0382 LimitedHaulier9 Mansfield Road Sutton-in-Ashfield NG17 4EL and formerly of 94 Oldfield Road, Ipswich, IP8 3SQ1 Jan 2021 to 31 Dec 2021Tax: £181,664.95 Penalty: £127,165.46
City Fox Investments LimitedWholesalerFormerly of 34A Victoria Road, Surbiton, KT6 4JL1 Aug 2022 to 31 Jan 2023Tax: £178,507 Penalty: £124,954.90
Grant MitchellIncome from propertyFormerly of Beechwood, Springwood Park, Tonbridge, TN11 9LZ6 Apr 2013 to 5 Apr 2017Tax: £172,394.98 Penalty: £86,197.48
Sahara Lounge LtdUnlicensed restaurant and cafe7-9 Stanmore Road, Stanmore, Middlesex, HA7 3DP6 Apr 2010 to 5 Apr 2019Tax: £169,259 Penalty: £74,725.75
Devscore LimitedWeb portalsKemp House, 152-160 City Road, London, EC1V 2NX and formerly of 2 Sheraton Street, London, W1F 8BH1 Dec 2018 to 31 Aug 2022Tax: £163,837 Penalty: £110,879.15
The Soller Group LimitedProperty development consultancyFormerly of 30 Broadwick Street, London, W1F 8LX1 Apr 2019 to 30 Sep 2021Tax: £119,255 Penalty: £83,478.50
Yasar HussainCar sales61 Schofield Street, Oldham, OL8 1QJ6 Apr 2015 to 5 Apr 2020Tax: £116,274.63 Penalty: £66,857.89
Acreage Homes LtdWholesale of furnitureFormerly of Kings Court, 17 School Road, Birmingham, B28 8JG12 Apr 2022 to 30 Jun 2022Tax: £110,164 Penalty: £73,259.06
Sims Milling Services LtdRemoval of road servicesBurrow Farm, Brentwood Road, Bulphan, Upminster, RM14 3TL1 Oct 2019 to 31 Dec 2019 and 1 Apr 2020 to 30 Jun 2020 and 1 Apr 2021 to 31 Oct 2021 and 1 Jan 2022 to 31 Jan 2022Tax: £102,200 Penalty: £61,320
S.T.R.L. Limited (Trading as ‘Shalimar’)Restaurant9 Hambledon Parade, Hambledon Road, Waterlooville, PO7 6XE1 Apr 2010 to 31 Mar 2015Tax: £99,750.06 Penalty: £43,640.59
Sivasubramaniam NimalrajAccountant18 East Avenue, Wallington, SM6 8PL6 Apr 2016 to 5 Apr 2019Tax: £97,836.24 Penalty: £36,087.40
Dean BeresfordFlorist415 Green Meadow Road, Birmingham, B29 4HR6 Apr 2017 to 5 Apr 2021Tax: £94,229.01 Penalty: £59,802.16
Kenford Constructions LimitedConstructionFormerly of 20 Aspley Road, Bedford MK42 9JU and 62 Fenlake Road, Bedford, MK42 0ET1 Jun 2018 to 31 May 2019 and 1 Mar 2021 to 28 Feb 2022Tax: £92,599 Penalty: £64,819.30
Gogoasa Pro Services LimitedBuilding constructionFormerly of 88 Warren Road, London, E10 5QA6 Apr 2022 to 5 Apr 2023Tax: £92,307.20 Penalty: £64,615.04
Health-Connected LimitedApp developerFormerly of 32 Admiralty Way, Teddington, TW11 0NL1 Jan 2019 to 30 Jun 2022Tax: £88,435.04 Penalty: £80,031.53
Rom Market Ltd (formerly trading as ‘Rom Market’)SupermarketFormerly of 18 St Peters Terrace, Bath, BA2 3BT1 Nov 2022 to 31 Jan 2023Tax: £87,441.12 Penalty: £74,324.95
XP Golden Dragon Ltd (formerly trading as ‘Golden Dragon’)TakeawayFormerly of 17 Rochdale Road East, Heywood, OL10 4DX1 Nov 2018 to 31 Oct 2021Tax: £87,392.98 Penalty: £61,175.07
Studley Rogers LtdNon-specialised wholesale tradeFormerly of 60 Copshall Close, Harlow, CM18 7LJ25 May 2022 to 30 Nov 2022Tax: £87,258.34 Penalty: £61,080.82
Freshprepare LtdTakeawayFormerly of 3 Eddison Road, Washington, NE38 8JH6 Apr 2020 to 5 Apr 2022Tax: £82,459.62 Penalty: £76,275.13
Willow View Construction LtdConstruction of domestic buildings5 Willow View Crane Mead, Ware, SG12 9FJ1 Jul 2022 to 30 Nov 2022Tax: £80,903.50 Penalty: £66,745.38
Rendel Julian Ingram (formerly trading as ‘R Ingram Coins’)Coin dealerFormerly of 206 Honeysuckle Road, Bassett, Southampton, SO16 3BU6 Apr 2010 to 5 Apr 2018Tax: £77,835.01 Penalty: £39,890.40
Michael John Ingram (Formerly trading as ‘R Ingram Coins’)Coin dealer206 Honeysuckle Road, Bassett, Southampton, SO16 3BU6 Apr 2010 to 5 Apr 2018Tax: £77,835.01 Penalty: £39,890.40
Dana-Daniela BuligaCleaner4 St. Edmunds Drive, Stanmore, HA7 2AU6 Apr 2020 to 5 Apr 2021Tax: £77,500.80 Penalty: £46,112.97
Marc Andrew Mortimer FoxPainter and decorator54 Alfred Street, Weston-super-Mare, BS23 1PU and formerly of 81 Lynton Road, Bristol, BS3 5LU6 Apr 2021 to 5 Apr 2022Tax: £77,030 Penalty: £53,921
Construct Caledonia LimitedBuilding construction and maintenanceFormerly of 8 Beachview Court, Aberdeen, AB24 1WD1 May 2022 to 31 Jan 2023Tax: £76,019 Penalty: £50,552.63
Dalton Group LimitedMetal recycling15 Youngs Road, East Mains Industrial Estate, Broxburn, West Lothian, EH52 5LY1 Mar 2014 to 31 Aug 2017Tax: £75,848.07 Penalty: £47,025.77
Hollie Marie Brockhill (Formerly trading as ‘SBT’)Dog breeding16 Robin Close, Heysham, Morecambe, LA3 2WG6 Apr 2015 to 5 Apr 2020Tax: £75,347.45 Penalty: £42,382.92
Daniel John Brockhill (Formerly trading as ‘SBT’)Dog breeding16 Robin Close, Heysham, Morecambe, LA3 2WG6 Apr 2015 to 5 Apr 2020Tax: £75,347.45 Penalty: £42,382.92
V&H Recovery Ltd (Trading as ‘VH Recovery’)Roadside assistanceFormerly of 91 Tent Street, London, E1 5DZ1 Apr 2022 to 30 Sep 2022Tax: £74,798 Penalty: £28,797.22
Lawrie John CameronShare fishermanTaigh An T Saoir, Fionnphort, Isle of Mull, PA66 6BL6 Apr 2015 to 5 Apr 2021Tax: £70,661 Penalty: £47,414.55
Zehd Ltd (formerly known as Zehd Caterers Limited)Sweet retailerFormerly of 48 Upper Tooting Road, London, SW17 7PD1 Sep 2015 to 31 Aug 2017Tax: £68,553.19 Penalty: £38,389.78
Beraca Art LtdCarpentry and joineryFormerly of 103 Deans Lane, Edgware, Middlesex, HA8 9PD6 Apr 2020 to 5 Apr 2022Tax: £66,136.36 Penalty: £66,136.36
Sarbast TaugoziCompany directorFlat 2, Collings House, Huntly Road, Birmingham, B16 8JR6 Apr 2013 to 5 Apr 2019Tax: £64,677.80 Penalty: £35,829.27
Simon Jeffery CoupeSubcontractor17 Summerville Walk, Blackburn, BB2 1DQ and formerly of 97 New Wellington Street, Blackburn, BB2 4HA6 Apr 2020 to 5 Apr 2022Tax: £63,524.80 Penalty: £42,243.98
Coro Chocolate Ltd (formerly trading as ‘Coro The Chocolate Cafe’)Unlicensed restaurant and cafeFormerly of 241 Sauchiehall Street, Glasgow, G2 6LD6 Apr 2020 to 5 Apr 2021Tax: £62,795.53 Penalty: £62,795.53
Sussex Style LimitedConstruction and interior design servicesFormerly of Unit 2, Fullers Yard, Victoria Road, Margate, CT9 1NA1 Jun 2022 to 31 Jul 2022Tax: £62,575 Penalty: £43,802.50
Deer Park Retail Village LtdBathroom suppliesFormerly of 1 Arran Hill, Thrybergh, Rotherham, S65 4BH6 Apr 2020 to 5 Apr 2022Tax: £62,452.96 Penalty: £45,278.39
Peri Peri Delight Limited (Formerly trading as ‘Peri Peri Delight’)Takeaway restaurantFormerly of 5 High Street, Loughborough, LE11 2PY1 Feb 2017 to 31 Jul 2017 and 1 Nov 2017 to 30 Apr 2022Tax: £60,590 Penalty: £24,387.39
Andrew Graham SilverProperty managementFormerly of 29 Crooked Usage, London, N3 3HD6 Apr 2015 to 5 Apr 2019Tax: £58,325 Penalty: £26,975
The Pro Academy Football Ltd (formerly known as Profa London Ltd)Football academyFormerly of 15 Church Crescent, London, N20 0JR1 Feb 2020 to 31 Jan 2022Tax: £58,166.72 Penalty: £31,991.68
Emil IlisoiBuilderFormerly of 12 Rose Bates Drive, The Hyde, London, NW9 9QJ and 145 Wyld Way, Wembley, HA9 6PX6 Apr 2017 to 5 Apr 2021Tax: £56,763.57 Penalty: £34,666.73
Catherine SilverIncome from propertyWaldron House, Hoovers Lane, Ross on Wye, Herefordshire, HR9 5TX6 Apr 2010 to 5 Apr 2021Tax: £57,271.20 Penalty: £27,203.78
Anderton Motor Group LtdMotor vehicle salesFormerly of 138 Anderton Park Road, Birmingham, B13 9DQ1 Mar 2020 to 31 May 2020 and 1 Sep 2020 to 31 May 2022Tax: £54,378 Penalty: £38,064.60
John Thomas ForryMechanic150 Salmons Lane, Whyteleafe, Caterham, CR3 0HA6 Apr 2019 to 5 Apr 2020Tax: £54,045 Penalty: £28,373.62
Park Street Global Asset Management LtdAsset managementFormerly of 36 Becket Wood, Newdigate, Dorking, RH5 5AQ1 Jul 2016 to 30 Jun 2018Tax: £52,495.17 Penalty: £36,746.60
Redwan HossainContractor and delivery driverFormerly of 56 Montacute Road, Morden, SM4 6RL and 100 Cordery Road, Evington, Leicester, LE5 6DF6 Apr 2015 to 5 Apr 2021Tax: £51,797.73 Penalty: £21,947.01
Wei Chen (formerly trading as ‘Emperors Garden’)Takeaway2 Chapel Street, Redruth, TR15 2BY6 Apr 2015 to 5 Apr 2018Tax: £50,807.42 Penalty: £31,754.63
Alin Petrica CristaLabourer50-52 High Street, Northwood, HA6 1BL and formerly of 9 Harkett Close, Harrow, HA3 7EY and 17 Westfield Drive, Harrow, HA3 9EG6 Apr 2018 to 5 Apr 2023Tax: £50,113.93 Penalty: £33,325.75
Almahmud Restaurant LtdLicenced restaurant41 Huxley Gardens, London, NW10 7EB1 Nov 2018 to 2 Dec 2021Tax: £49,845 Penalty: £20,934.90
Constantin NaeConstruction industryFormerly of 33 Dudley Road, Ilford, IG1 1ET and 651A Lea Bridge Road, London, E10 6AJ and 96 Greenway Avenue, London, E17 3QW6 Apr 2015 to 5 Apr 2016 and 6 Apr 2017 to 5 Apr 2022Tax: £49,498.75 Penalty: £23,511.98
Raffi KeheyianIncome from property and car rental25 Elms Lane, Wembley, Middlesex, HA0 2NX6 Apr 2010 to 5 Apr 2013 and 6 Apr 2014 to 5 Apr 2021Tax: £48,840.92 Penalty: £23,529.78
Mia Marie RichardsTherapistFormerly of 37 Moody Road, Fareham, Hampshire, PO14 2BS6 Apr 2020 to 5 Apr 2021Tax: £47,807 Penalty: £33,464.90
Arrow Mixed Concrete LtdSupplies of concreteFormerly of 25 Middleton Park Circus, Leeds, LS10 3SB13 Jan 2020 to 12 Dec 2021Tax: £46,996 Penalty: £32,897.20
Filip TudorSubcontractor7 Wordsworth Road, Nottingham, NG7 5QU6 Apr 2020 to 5 Apr 2023Tax: £44,941.23 Penalty: £29,885.91
Constantin MirzanConstruction2 Lammas Road, Watford, WD18 0BA and formerly of 30 Queens Walk, Harrow, Middlesex, HA1 1XS and 36A Station Road, Harrow, Middlesex, HA2 7SE6 Apr 2017 to 5 Apr 2022Tax: £44,539.31 Penalty: £25,721.43
Fashion Avenue (Leics) LimitedTextile manufacturerFormerly of 248 Green Lane Road, Leicester, LE5 4PA1 Aug 2021 to 31 Jul 2022Tax: £42,212 Penalty: £28,809.67
Dogal LtdDairy productionFormerly of 36 Queensway, Enfield, EN3 4SA1 Sep 2021 to 30 Sep 2022Tax: £42,194 Penalty: £40,084.30
Vasile-Simon VladConstruction workerFormerly of 64 Malford Grove, London, E18 2DY6 Apr 2018 to 5 Apr 2022Tax: £41,813.85 Penalty: £29,269.68
Abercarn Store LtdGeneral store6-7 Victoria Buildings, High Street, Abercarn, Newport, NP11 5GT1 Apr 2016 to 31 Mar 2020Tax: £41,603 Penalty: £24,961.80
Kiran LittCapital gain and undeclared income85 High Street, Wick, Bristol, BS30 5QQ6 Apr 2021 to 5 Apr 2022Tax: £39,330.40 Penalty: £19,271.89
The QC Pizza and Grill House Limited (formerly trading as ‘QC Pizza & Grill House’)TakeawayFormerly of 18A West Street, Beighton, Sheffield, S20 1EP1 Mar 2017 to 31 Mar 2019Tax: £39,130.66 Penalty: £17,119.66
Danial William RobertsLabourer8 Glyn Terrace, Tonypandy, CF40 2EG and formerly of 8 Cwrt Gellifaelog, Tonypandy, CF40 1DX and 55 Marian Street, Tonypandy, CF40 2DW6 Apr 2018 to 5 Apr 2022Tax: £38,254.53 Penalty: £25,343.61
George Agron PeposhiBuilderFormerly of 1 Ailward Road, Aylesbury, HP19 9TX6 Apr 2019 to 5 Apr 2020Tax: £37,276.95 Penalty: £17,613.35
Gatto Matto Trading Limited (formerly trading as ‘Davinci Ice Cream’)Restaurant and cafeFormerly of 67 Hill Avenue, Amersham, HP6 5BX6 Apr 2020 to 5 Apr 2021Tax: £36,948 Penalty: £36,948
Oatcakes & Milkshakes LtdCafeUnit 1, Contract House, Stafford Street, Stone, ST15 8QW6 Apr 2020 to 5 Apr 2021Tax: £35,949.22 Penalty: £35,949.22
Iosif DiacDry linerFormerly of 168 Fencepiece Road, Ilford, IG6 2LB6 Apr 2019 to 5 Apr 2022Tax: £35,823.68 Penalty: £20,688.15
Glen Dawkins (Formerly trading as ‘Dawkins Ales’)BrewerFormerly of Unit 7 Timsbury Workshop Estate, Hayeswood Road, Timsbury, Bath, BA2 0HQ1 Jan 2019 to 31 Oct 2021 and 7 Nov 2022 to 26 Apr 2023Tax: £35,732 Penalty: £20,096.51
The Kash Mir 1950 LimitedCatering services and takeawayFormerly of 27 Morley Street Bradford, BD7 1AG and 7 Ashgrove, Bradford, BD7 1BN6 Apr 2020 to 5 Apr 2022Tax: £35,505.58 Penalty: £26,629.18
Ian Lee HowardMechanical engineering29 Bond Street, Mitcham, CR4 3HJ and formerly of 8 Sunshine Way, Mitcham, CR4 3HQ and Flat 6, 16 Southfields Road, Eastbourne, BN21 1BU6 Apr 2016 to 5 Apr 2018 and 6 Apr 2020 to 5 Apr 2022Tax: £34,582.91 Penalty: £22,478.12
Rashida BurhaniIncome from property9 Kimberley Close, Bishop’s Stortford, CM23 3JE and formerly of 39 Dukes Ride, Bishop’s Stortford, CM23 4BY and 7 Oldhill Street, Stoke Newington, London, N16 6LA6 Apr 2010 to 5 Apr 2021Tax: £34,033.60 Penalty: £19,569.29
Michael FeganIncome from property85 Eastbrook Road, Waltham Abbey, EN9 3AJ and formerly of 79 Eastbrook Road, Waltham Abbey, EN9 3AJ6 Apr 2010 to 5 Apr 2021Tax: £33,474.40 Penalty: £15,230.82
Gavril CiotuConstruction149 Alexandra Avenue, Harrow, HA2 8PX and formerly of 158 Princes Avenue, London, NW9 9JE6 Apr 2019 to 5 Apr 2022Tax: £33,001.20 Penalty: £21,945.77
Al Bayda Limited (formerly trading as ‘Hot Pizza’)TakeawayFormerly of 62 Fitzwarren Street, Salford, M6 5JE15 Nov 2017 to 30 Nov 2019Tax: £32,939.80 Penalty: £21,822.61
Steven Drummond (formerly trading as ‘The Island View Inn’)HotelierFormerly of The Island View Inn, Great North Road, Cheswick, Berwick Upon Tweed, TD15 2RL and 36 Manse Road, Roslin, EH25 9LG6 Apr 2020 to 5 Apr 2022Tax: £31,875 Penalty: £31,875
Ravji Ramji PindoliaCarpenter59 Reynolds Drive, Edgware, HA8 5PU6 Apr 2010 to 5 Apr 2022Tax: £31,796.95 Penalty: £17,488.30
UAB Victoria ServiceHaulageVilkpedes g 22 LT-03151, Vilnius, Lithuania15 Apr 2020 to 15 Apr 2020Tax: £31,244 Penalty: £18,746
EXNG LtdFreight transportFlat 4, 26 Wellesley Gardens, Birmingham, B13 9YZ6 Apr 2020 to 5 Apr 2022Tax: £31,229.66 Penalty: £31,229.66
A & S Bros Ltd (Trading as ‘Lyca Mobile’)Retail sales of mobile phone and other electrical appliances41 Blackstock Road, London, N4 2JF17 Nov 2022 to 17 Nov 2022Tax: £31,156 Penalty: £14,175.98
Themeroo LimitedHairdressing138 Hassell Street, Newcastle, ST5 1BB1 Nov 2019 to 31 Oct 2020Tax: £30,880.07 Penalty: £20,535.24
GGAD Group UK LimitedConstructionFormerly of Basepoint Business Centre, 1 Winnall Valley Road, Winchester, SO23 0LD1 Mar 2022 to 30 Nov 2022Tax: £30,801.17 Penalty: £20,020.76
Pacific Coast Group LtdAgents involved in the sale of timber and building materials61 Falstaff Road, Shirley, Solihull, B90 2AG6 Apr 2020 to 5 Apr 2022Tax: £30,745.33 Penalty: £26,133.52
Billericay Developments LtdBuilding and developmentsFormerly of Unit 6, Radford Crescent, Billericay, CM12 0DU1 Dec 2019 to 31 Dec 2021Tax: £30,743.34 Penalty: £20,982.32
Daniel Catalin SerbanConstruction45 Woodmere, Bracknell, RG12 9QD and formerly of 84 Vandyke, Bracknell, RG12 8UR and 7 Rosedale Gardens, Bracknell, RG12 7EY6 Apr 2019 to 5 Apr 2022Tax: £29,974.69 Penalty: £20,232.91
Martin HayesRoofer15 Kingsland Close, Houghton Regis, Dunstable, LU5 5UT6 Apr 2013 to 5 Apr 2022Tax: £29,838.24 Penalty: £19,767.78
Constantin LacatusGeneral builder32 Fraser Close, Daventry, NN11 4GZ and formerly of Ascot House, Rectory Close, Bracknell, RG12 7BD and 35 Batcombe Mead, Bracknell, RG12 0GN6 Apr 2017 to 5 Apr 2023Tax: £28,899.09 Penalty: £19,369.63
Shaman Jessie DaraniLabourer7 Mortons Court, Station Road, March, PE15 8LG and formerly of Flat 9, Peabody Court, 6 Kimpton Road, London, SE5 7BF6 Apr 2019 to 5 Apr 2020Tax: £28,066.22 Penalty: £18,664.03
Nihat Packaging LimitedWholesaler690 High Street, London, N17 0AE1 Mar 2021 to 30 Apr 2021Tax: £27,219 Penalty: £18,576.96
Lewthorn Foods LtdFood production40 Mason Street, Wolverhampton, WV2 3AG1 Nov 2022 to 31 Jan 2023Tax: £26,893.71 Penalty: £25,549.01
Eifion Wyn JonesConstruction industry5 Tan Llan, Cerrigydrudion, Corwen, LL21 9TG and formerly of 17 Heol Y Plas, Cefn Mawr, Wrexham, LL14 3PP and 4 Temple Vale, Dolydd Road, Cefn Mawr, Wrexham, LL14 3NJ6 Apr 2021 to 5 Apr 2022Tax: £26,050.28 Penalty: £17,323.43
Connor DavidsonSubcontractorFormerly of 2 Ehen Road, Cleator Moor, Cumbria, CA25 5EA6 Apr 2020 to 5 Apr 2023Tax: £25,949.51 Penalty: £16,802.29
David Peter OwensHeating engineerFormerly of 4 Hayden Court, Garth Road, Morden, Surrey, SM4 4LS6 Apr 2012 to 5 Apr 2015Tax: £25,465.61 Penalty: £14,006.08

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Sursa: HM Revenue
& Customs – Details of deliberate tax defaulters

Fenomenul recuperarii taxelor si “imprumuturilor la stat” in UK

informatii utile, , , , , , , , ,

Material realizat de Eliza Serban:

“Vreau sa trag inca o data un semnal de alarma pentru cei care sunt atat de naivi incat sa creada ca toate taxele platite in Anglia se recupereaza sau pentru cei care vor sa faca asa-zisele “imprumuturi la stat“.

Dupa cum am mai scris si in alte postari chestia asta se transforma intr-un fenomen si sunt afectati si cei care isi fac inchiderile de an corect pentru ca recuperarea taxelor devine din ce in ce mai dificila. Pentru ca apar tot mai multe cazuri de frauda, HMRC blocheaza tot mai multe transferuri pentru verificari. Deja au facut aproape imposibil recuperarea taxelor imediat dupa inchiderea de an si este nevoie ca persoana care are de recuperat taxe sa isi confirme identitatea, care de multe ori e un proces anevoios. Si, din cauza ca acei functionari de la HMRC sunt foarte ocupati sa investigheze un numar record de fraude, le este aproape imposibil sa raspunda altor solicitari in timp util. Subliniez inca o data ca nu exista cale legala, aplicatie, formular care sa iti dea sansa sa recuperezi toate taxele, impozitele, contributiile sociale in aceasta tara. Chiar daca plecati si “renuntati la Insurance Number” nu aveti cum sa recuperati legal toate taxele platite sau neplatite. STATUL ENGLEZ NU VA PREMIAZA DACA PLECATI SI NU VA RASPLATESTE DANDU-VA TAXELE PLATITE INAPOI!!! Iar National Insurance Number nu se vinde si nu se restituie statului britanic contra cost. Nu exista asa ceva!!! Repet, nu exista cale LEGALA… Stiu ca se poate, stiu ca altii fac. Aud cazuri si cazuri zi de zi, dar un lucru va zic sigur: astfel de aplicatii nu sunt legale. De cele mai multe ori se fac declaratii false. Or asta este FALS IN ACTE, FRAUDA, EVAZIUNE FISCALA si asa mai departe… si cei care o sa raspunda pe viitor sunteti voi, cei care tineti mortis sa va recuperati toate taxele… Cei care fac aceste lucruri nu va spun toata povestea din spatele recuperarii acestor taxe… pentru ca daca ati sti toata povestea, e foarte probabil ca nu ati mai fi de acord… Chiar daca ati avea norocul si ati primi niste bani in cont – bani, care evident nu sunt recuperati lagal si nu sunt ai dvs – acel transfer in contul dvs ar declansa imediat un semnal de alarma la HMRC si ar incepe o investigatie. Banii cu siguranta o sa ii dati inapoi IN CEL MAI BUN CAZ. Scenariile pot fi si mai urate… Partea proasta e ca acele persoane care va ademenesc in astfel de scheme nu se opresc niciodata aici. De cele mai multe ori acestia pun datele lor bancare si voi sunteti cei care urmeaza sa platiti inapoi banii primiti ilegal de ei. HMRC considera ca fiecare are responsabilitatea sa aiba grija de datele personale si nu prea conteaza pentru ei cine a primit banii: cineva trebuie sa ii returneze. Mai nou am inceput sa aud de asa-zisele “imprumuturi de la stat” care sunt, de fapt, aceleasi aplicatii despre care am vorbit mai sus. Asa ca va rog mult, aveti mare grija cui dati datele voastre personale, verificati ce aplicatii se fac din numele vostru si aveti mare grija ce semnati… …si da, datoriile voastre din Anglia poti fi urmarite si in afara Regatului Unit “

pe Eliza o gasiti aici: https://www.facebook.com/eliza.serban.37