Named tax avoidance schemes, promoters, enablers

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 hold all the named companies from HMRC's original list. The most recent update was on 18 April 2024, when HMRC added three more companies.

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 not available.

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.

• Absolute Outsourcing Limited
• AML Tax (UK) Limited
• Alpha Republic Limited
• Acacia Management Services Limited
• Acacia Resourcing Services Limited
• Able Ltd
• ABC Umbrella Ltd 
• Abchurch Ltd
• ADYE Ltd (Based in Cyprus) - see Apricot Umbrella Ltd 
• Apricot Umbrella
• Alphasaint Limited
• 1st Choice Umbrella Ltd - see Connections Limited
• Bestia Holdings (Incorporated in Cyprus) – see Dalespay Ltd
• Bluemore Associates Ltd
• Bluestar Financial Solutions Limited
• Buckingham Wealth Ltd (Incorporated in Belize)
• Bilberry Resourcing (registered in the UK) - see Connections Ltd 
• Countrywide Partners Limited
• Compliant Pay Ltd
• Contractorcare Limited
• Contractor Bureau Limited
• Contractor Buddy PCC Limited (Incorporated in Isle of Man) – see Payeworx Ltd
• Contractor Central Accounting Ltd - see Able Ltd
• Connections Limited (Incorporated in the Isle of Man) 
• Collect Consulting Limited (Incorporated in Isle of Man) 
• Corre Holdings SA (Registered in Switzerland) – see Procorre LLP
• Charteris Management Ltd
• Canopaye 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 
• Excala Solutions 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
• Greenwich Contracts Ltd
• 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
• Integra Resourcing Limited (Incorporated in Malta) - see also Greenwich Contracts Ltd and Charteris Management Ltd
• IP Global Consulting Ltd 
• Jeceris Limited - see Charteris Management Ltd
• Krevit Ltd – see ABC Umbrella Ltd
• Marquee Ltd
• Minerva Services Ltd (Incorporated in Belize) - see Buckingham Wealth Ltd
• MLG Pay Limited
• Nicely Paid Limited
• Novus Consultants Limited (formerly Novus Limited) (Incorporated in Isle of Man) / Contractor Corner Accounting 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
• Paybox Umbrella Limited
• PAYE Services Limited
• PAYEme Limited
• Paystone Services Limited (also known as Artifact Services).
• Pay Rec Limited 
• Payeworx Ltd
• Peak PAYE Limited 
• Procorre LLP
• Prime Umbrella Services Ltd
• Pure Invoicing Limited
• Purity Ltd
• Purple Pay Limited
• React Administration Services Limited
• Resource Hubco Limited 
• Rainbowpay Ltd
• Saxonside Limited
• Select Umbrella Ltd - see Collect Consulting 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
• 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
• Total Recruitment Services Ltd (Incorporated in Isle of Man)
• Ultimate Planning Ltd – see Compliant Pay Ltd
• The Umbrella Agency Limited
• Umbrella Contracts Limited - see Griffith Anderson Limited
• Ultra Employment Limited
• U R Group Limited
• Veqta Ltd 
• Vision HR Solutions Ltd 
• We PAYE Umbrella Limited
• Wilson Costello Limited – see Prime Umbrella Services Ltd
• Worx 4U 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