HM Revenue & Customs (HMRC) has published a further update to its HMRC avoidance list, naming additional companies it believes are involved in, or connected to, tax avoidance arrangements.
The December 2025 update continues HMRC’s ongoing approach of publicly identifying promoters, enablers and suppliers linked to schemes designed to avoid Income Tax and National Insurance contributions.
Contractors, recruitment agencies and end clients are strongly advised to review the latest changes and ensure any payroll arrangements remain fully compliant.
Companies Added to the HMRC Avoidance List in December 2025
According to HMRC’s latest publication, the following companies were added to the HMRC avoidance list during December 2025:
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Aura PAYE Limited
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Kingsborough Enterprises Limited
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Revolve Limited (Isle of Man)
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Engage Limited (Isle of Man)
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Acuity Professional Advisers Ltd
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Jadecourt Limited
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Magna Limited (Isle of Man)
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Simply PAYE Limited
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Eagle Pay Limited
HMRC has also updated information relating to Umbrella Link Ltd.
The full and current list can be viewed on HMRC’s official website:
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
What Does Inclusion on the HMRC Avoidance List Mean?
Being named on the HMRC avoidance list does not automatically indicate a criminal conviction. However, it does mean HMRC believes there is a significant risk that the company is involved in arrangements intended to reduce or avoid tax liabilities.
These arrangements may include:
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Disguised remuneration schemes
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Split-pay models
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Payments not fully processed through PAYE
Where HMRC later determines tax has been avoided, contractors could face retrospective tax bills, interest and penalties, even if the scheme was entered into in good faith.
Why Contractors and Agencies Should Act Now
This latest update reinforces the importance of due diligence across the supply chain.
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Contractors should review payslips carefully to confirm all income has been taxed via PAYE.
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Recruitment agencies should ensure they are not referring workers to providers named on the HMRC avoidance list.
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End clients should verify that umbrella companies in their labour supply chain operate compliant payroll models.
Failure to carry out adequate checks may result in financial exposure and reputational damage.
Choosing a Compliant Umbrella Company
One of the most effective ways to reduce risk is to work with a transparent, compliant umbrella company that operates straightforward PAYE payroll.
Consider moving to a fully compliant umbrella company. For trusted, transparent providers, see our Top 10 Umbrella Companies
Regularly checking the HMRC avoidance list and selecting a reputable umbrella provider can help protect against unexpected tax liabilities.
Final Thoughts
The December 2025 update to the HMRC avoidance list is another reminder that tax avoidance remains a key enforcement focus for HMRC.
Contractors and agencies should remain vigilant, regularly review HMRC updates, and take professional advice where concerns arise. Using a compliant umbrella company remains one of the most effective safeguards against long-term tax risk.
