HMRC list of dodgy tax avoidance schemes

[cojak]

The most recent additions to the list of named tax avoidance schemes, promoters, enablers and suppliers in section 3 below were published on 17 October 2024.

New additions:

• LWI Services Limited (Address in British Virgin Islands)
• Agile Pay Ltd

Address in the Virgin Islands! How does anyone sign up without Googling the provider?

And Agile Pay Ltd were listed in March but probably ignored HMRC as they are now issued with a Stop Notice.

[ladymuck]

The most recent additions to the list of named tax avoidance schemes, promoters, enablers and suppliers in section 3 below were published on 19 September 2024.

New additions:

• Property118 Ltd
• United Pension Administration Ltd
• Burnsall Pay Ltd
• Langan Scott and Co Ltd
• Miwsa Ltd

Interesting article here about Property118

https://taxpolicy.org.uk/2024/10/25/...m-property118/

[cojak]

The most recent additions and updates to the list of named tax avoidance schemes, promoters, enablers and suppliers in section 3 below were published on 7 November 2024.

New additions:

• Adapt Limited (Based in Isle of Man) - obviously relying on punters who don't Google.
• Balance Bay Services Limited - ooh! Another 7 Bell Yard address!
• Century Umbrella Limited
• Consortius Solutions Limited
• Employe Limited - now in liquidation (quelle surprise...)

Updates:

• Langan Scott and Co Ltd

[cojak]

The most recent additions and updates to the list of named tax avoidance schemes, promoters, enablers and suppliers in section 3 below were published on 14 November 2024.

New additions:

• Astra Limited - Isle of Man FFS..

Updates:

• Goldfish Umbrella Limited

[WTFH]

• Astra Limited - Isle of Man FFS..

Same address as Adapt Limited... 6th Floor, Harbour Court, Lord Street, Douglas, Isle of Man, IM1 4LN

[eek]

Same address as Adapt Limited... 6th Floor, Harbour Court, Lord Street, Douglas, Isle of Man, IM1 4LN

I love the complete lack of comment for this one.

I would be nice if HMRC were clear - "Not in the UK. WTF are you thinking?"

[cojak]

Yes, at least throw people a bone by pointing the to Stop Notice 40:

Stop notice 40

• Name of promoter of scheme: Astra Limited / TGI Payday Limited
• Address of promoter: 6th Floor, Harbour Court, Lord Street, Douglas, Isle of Man, IM1 4LN / 145 Grimsby Road, Cleethorpes, England, DN35 7DG
• Date of publication: 14 November 2024
• Date stop notice issued: 16 July 2024

Details of any arrangements or proposal for arrangements promoted by the person that meet the description specified in the notice

1. The user of the arrangements (‘Scheme User’) enters into an ‘Employment Contract’ with ‘the Employer’ (‘Astra Ltd’). The Employment Contract provides that the employee will be paid at the National Minimum Wage (NMW) and National Living Wage (NLW) rate.
2. The Scheme User enters into a second agreement with Astra Ltd called a ‘Commercial Loan Agreement’. The agreement provides for Astra Ltd, as lender, to make loans under the terms set out in the agreement, and as set out in the loan repayment schedule to the employee, as the borrower.
3. A UK based umbrella company, TGI Payday Ltd, enters into an ‘Agreement for Administrative Services’ with Astra Ltd.
4. TGI Payday Ltd contracts with an employment agency (‘the Employment Business’). The agreement provides that TGI Payday Ltd will provide the services of an agency worker (a Scheme User) to the Employment Business and that the Employment Business will provide the Scheme User’s services to the end user ‘the Hirer’.
5. The Scheme User undertakes work for the Hirer and submits timesheets to TGI Payday Ltd.
6. TGI Payday Ltd raise an invoice to the Employment Business for the hours worked by the Scheme Users. The Employment Business pays the invoice amount to TGI Payday Ltd.
7. TGI Payday Ltd pay most of the invoice total to the Employer, Astra Ltd. Astra Ltd then make a salary payment to the Scheme User at the NMW/NLW rate through the payroll and a second payment under the Commercial Loan Agreement which is not made through the payroll and not subject to tax or National Insurance Contributions (NICs).

Welcome to CUK, TGI Payday Ltd!

[eek]

Yes, at least throw people a bone by pointing the to Stop Notice 40:



Welcome to CUK, TGI Payday Ltd!

So it's the same old story - the company the worker the agency thinks the worker is working for isn't the company paying the worker.

[cojak]

So it's the same old story - the company the worker the agency thinks the worker is working for isn't the company paying the worker.

Yep, you’d think that this loophole could be closed and the company charged with deception. It’s only because the Justice system is a steaming pile of poo that I’m not demanding that these things get moved from the civil to the criminal.

[cojak]

The most recent additions and updates to the list of named tax avoidance schemes, promoters, enablers and suppliers in section 3 below were published on 21 November 2024.

New additions:

• Intu Solutions Limited
• Jigsaw Payment Solutions Limited
• Protean Ltd