HM Revenue & Customs (HMRC) has updated its public register of named tax avoidance schemes, promoters, enablers and suppliers — commonly referred to as the HMRC avoidance list — with new additions in January 2026. The latest changes help contractors, agencies and end-clients identify arrangements HMRC believes are high-risk for suspected tax avoidance. The current list can be viewed on GOV.UK here: https://www.gov.uk/government/publications/named-tax-avoidance-schemes-promoters-enablers-and-suppliers/current-list-of-named-tax-avoidance-schemes-promoters-enablers-and-suppliers.
January 2026 Additions
HMRC’s January 2026 update, reflected in the published list as of 5 February 2026, names the following companies:
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Compas Limited (incorporated in the Isle of Man)
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Regis Limited (incorporated in the Isle of Man)
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Magna Limited (incorporated in the Isle of Man)
These entries were among the most recent additions to HMRC’s avoidance list, indicating HMRC’s focus on umbrella-related and associated scheme promoters and enablers.
What Does the HMRC Avoidance List Mean?
The HMRC avoidance list identifies businesses HMRC suspects of facilitating tax avoidance arrangements — particularly those that may reduce Income Tax or National Insurance contributions through artificial or non-compliant payment structures. These can include split-pay models or arrangements where part of a contractor’s earnings is not fully processed through PAYE.
Being named does not necessarily mean a criminal conviction, but HMRC regards listed arrangements as high risk. Contractors who have been paid via a named provider can face retrospective tax assessments, interest and penalties. Agencies and clients that refer workers into these structures can also face financial and reputational challenges if compliance is later questioned.
What Contractors and Agencies Should Do
If you are working with — or have recently worked with — any of the newly named entities:
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Immediately review your payroll arrangements to confirm all income has been taxed under PAYE.
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Stop using the provider until you are confident about compliance.
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Seek independent tax advice to understand your position, especially if alternative payments or loans were involved.
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Consider reporting concerns to HMRC if you believe a tax avoidance scheme has been used.
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Switch to a fully compliant umbrella company. Trusted, transparent providers reduce risk and ensure PAYE compliance. See our guide to the Top 10 Umbrella Companies for options.
Staying informed about HMRC’s updates helps contractors, agencies and end-clients avoid unexpected tax liabilities and maintain supply-chain compliance.
Ongoing Trend in HMRC Enforcement
The January 2026 additions continue HMRC’s regular updating cadence — following monthly or near-monthly revisions throughout 2025. Recent list updates in late 2025 included multiple umbrella-related promoters and enablers being added as HMRC intensifies enforcement activity in this area.
HMRC publishes this list under powers designed to protect the public revenue by warning taxpayers about potentially harmful arrangements without waiting for lengthy prosecutions. It is part of a broader strategy to deter avoidance and encourage voluntary compliance ahead of major tax deadlines such as Self Assessment filing dates.
Final Thoughts
The January 2026 HMRC avoidance list update is a reminder that tax avoidance remains a key risk area for contractors and agencies. Regularly checking the HMRC avoidance list and choosing compliant umbrella companies helps protect your income, avoid retrospective liabilities and safeguard agency relationships.
For fully compliant and transparent umbrella payroll solutions, see our independent recommendations in the Top 10 Umbrella Companies guide.
