HMRC publishes a list of named tax avoidance schemes, promoters, enablers and suppliers. It is not recommended that taxpayers use any of these schemes, as HMRC does not consider that they work and you may end up with a significant tax liability if you engage with the scheme suppliers.
This list has been updated to retain all the named companies from HMRC's original list. The most recent update was on 5 December 2024, when HMRC added two more companies: Acquda Solutions Limited and First Paye Consultants Limited.
One issue to be aware of is that HMRC's most recently published lists are not comprehensive. HMRC cannot retain a named company for longer than 12 months and earlier lists are unavailable on HMRC but we include removed firms.
If you want to get more information about a company or its directors, you can check Companies House.
This list was originally compiled from HMRC's April 2022 report, with new updates approximately once a month. The list below includes additions since HMRC's April 2023 list. It retains companies that HMRC have officially removed.
- 1st Choice Umbrella Ltd - see Connections Limited
- 365 Umbrella Ltd
- ABC Umbrella Ltd
- Abchurch Ltd
- Able Ltd
- Absolute Outsourcing Limited
- Acacia Management Services Limited
- Acacia Resourcing Services Limited
- Acquda Limited
- Acquda Solutions Limited
- Adapt Ltd
- Adapt Limited (Based in Isle of Man)
- ADYE Ltd (Based in Cyprus) - see Apricot Umbrella Ltd
- Agile Pay Ltd
- AI Global Workforce Ltd
- Alpha Republic Limited
- Alphasaint Limited
- AML Tax (UK) Limited
- Apricot Umbrella
- Astra Limited
- B2BTradecard Ltd
- Balance Bay Limited
- Balance Bay Services Limited
- Bestia Holdings (Incorporated in Cyprus) – see Dalespay Ltd
- Bilberry Resourcing (registered in the UK) - see Connections Ltd
- Blizzard Pay Ltd
- Bluemore Associates Ltd
- Bluestar Financial Solutions Limited
- Buckingham Wealth Ltd (Incorporated in Belize)
- Burnsall Pay Ltd
- Canopaye Limited
- Century Umbrella Limited
- Charteris Management Ltd
- Clear Water Administration Limited
- Collect Consulting Limited (Incorporated in Isle of Man)
- Compliant Pay Ltd
- Connection Point Ltd
- Connections Limited (Incorporated in the Isle of Man)
- Consortius Solutions Limited
- Contractor Buddy PCC Limited (Incorporated in Isle of Man) – see Payeworx Ltd
- Contractor Bureau Limited
- Contractor Central Accounting Ltd - see Able Ltd
- Contractorcare Limited
- Corre Holdings SA (Registered in Switzerland) – see Procorre LLP
- Countrywide Partners Limited
- Cube Umbrella Limited
- Dalespay Ltd
- Denmedical UK Limited - see AML Tax (UK) Limited
- Deposlo Holdings Ltd (based in Cyprus) – see Edge Umbrella Limited
- Easyway Umbrella Limited
- Edge Umbrella Limited
- Employe Limited
- Employe US Limited
- Everest Contracting Limited
- Excala Solutions Limited
- Fast Payroll UK Ltd
- First Paye Consultants Limited
- First Step Consulting Limited (Incorporated in Isle of Man)
- Flex Payroll and Accounting Services Ltd
- Flexen Ltd (Incorporated in Cyprus) – see Rainbowpay Ltd
- Focus Contractor Limited
- Gateway Outsource Solutions Limited
- GL Premium Ltd
- Goldfish Umbrella Limited
- Greenwich Contracts Ltd
- Greenlight Payroll Services Limited
- Griffith Anderson Limited - see Umbrella Agency Limited and Charteris Management Ltd
- Hamilton Bradbury Ltd
- Hive Umbrella Ltd
- Howe Consultancy Limited (Incorporated in Isle of Man) - see Charteris Management Ltd
- Industria PAYE Limited
- Infrapro Consulting Limited
- Innovate Limited
- Integra Resourcing Limited (Incorporated in Malta) - see also Greenwich Contracts Ltd and Charteris Management Ltd
- Intu Solutions Limited
- IP Global Consulting Ltd
- Jeceris Limited - see Charteris Management Ltd
- Jigsaw Payment Solutions Limited
- Just Standard Limited
- Krevit Ltd – see ABC Umbrella Ltd
- Langan Scott and Co Ltd
- LWI Services Limited
- Marquee Ltd
- Minerva Services Ltd (Incorporated in Belize) - see Buckingham Wealth Ltd
- MLG Pay Limited
- Miwsa Ltd
- Miwsa Management Ltd
- Mountain View Admin Limited
- New Mill Resourcing Ltd
- Nicely Paid Limited
- Novus Consultants Limited (formerly Novus Limited) (Incorporated in Isle of Man) / Contractor Corner Accounting Limited
- Odyssey Payroll Limited
- Olympus Contracting Limited
- Ombros Solutions Limited - see Charteris Management Ltd
- Omni Contractors PCC Limited (Incorporated in Isle of Man) - see Saxonside Limited - Saxonside Share Growth and Focus Contractor Limited - Share Growth
- On the Box Pay Ltd
- Optima Limited
- Pay Rec Limited
- Paybox Umbrella Limited
- PAYE Services Limited
- PAYEme Limited
- Payeworx Ltd
- Paystone Services Limited (also known as Artifact Services)
- Pazepay Limited
- Peak PAYE Limited
- Prime Umbrella Services Ltd
- Procorre LLP
- Property118 Ltd
- Protean Ltd
- Pure Invoicing Limited
- Purity Ltd
- Purple Pay Limited
- Rainbowpay Ltd
- React Administration Services Limited
- Resource Hubco Limited
- Rosewood WM IO Services Ltd
- RW Operations Ltd
- Saxonside Limited
- Select Umbrella Ltd - see Collect Consulting Limited
- Signature Pay Limited
- Signature Vintage Limited
- Simply Consulting Ltd (Incorporated in the Isle of Man)
- Simply Umbrella Services Limited - see First Step Consulting Limited and Simply Consulting Ltd
- SmartPay Limited
- Summit LED Ltd
- T2 Outsourcing Limited
- Tailored UK Services Ltd (trading as Tailored Resourcing)
- Target Umbrella Limited - see Integra Resourcing Limited
- Taurus Limited (Incorporated in Isle of Man) - see Charteris Management Ltd
- The Umbrella Agency Limited
- Titan Payment Solutions Limited
- Total Recruitment Services Ltd (Incorporated in Isle of Man)
- U R Group Limited
- Ultimate Planning Ltd – see Compliant Pay Ltd
- Ultra Employment Limited
- Umbrella Contracts Limited - see Griffith Anderson Limited
- Umbrella Union Ltd
- Umbrella Zone Limited
- United Pension Administration Ltd,
- Veqta Ltd
- Vision HR Solutions Ltd
- We Are Ava Limited
- We PAYE Umbrella Limited
- Whitebridge Management Ltd
- Wilson Costello Limited – see Prime Umbrella Services Ltd
- Worx 4U Limited
- Your Pay Ltd
- Your PAYE Limited
HMRC's report contains full company details along with descriptions of how each scheme works.
Useful guides on this topic
Disguised Remuneration Zone
What is disguised remuneration? What is the loan charge? When does the loan charge apply? Will the loan charge affect me?
FAQs for Disguised Remuneration Settlements
Can I just repay my loans? Which is cheaper: the loan charge or settling? How much will it cost to settle? And many other FAQs.
Disguised remuneration 2020 settlement opportunity
What is HMRC's position on disguised remuneration loans outside of the Loan Charge? Is there still a tax liability? Can this be settled?
External links
HMRC Corporate report: Current list of named tax avoidance schemes, promoters, enablers and suppliers
