HMRC has again expanded its public register of named tax avoidance schemes, promoters, enablers and suppliers. The latest update — published 13 November 2025 and captured in the version updated 4 December 2025 — includes several new additions to the so-called “HMRC avoidance list.”
Newly Listed Companies
Among the most recent names added are:
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Glendyne Limited
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Link Requirements Limited
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Pennywise Contracts Limited
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Celsius Services Limited
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APLO SVCS Limited
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Erudite Partners Ltd
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Albury Hills Ltd
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Future Payroll Ltd
These firms are now part of the HMRC-published list of promoters, enablers, or suppliers whose arrangements are considered high-risk for suspected tax avoidance.
What Does Being on the HMRC Avoidance List Mean?
Inclusion on the “HMRC avoidance list” does not automatically equate to a criminal conviction. Rather, being named is HMRC’s signal that there is strong suspicion the company is involved — or has been involved — in schemes structured to avoid Income Tax and National Insurance (e.g. via disguised remuneration, split-pay, or non-PAYE payment models).
For contractors, umbrella-company users, recruitment agencies and end-clients, this represents a serious warning. Payments made under such schemes may be reclassified by HMRC, resulting in retrospective tax, NICs, interest and possible penalties.
What Should Contractors & Agencies Do Now
If you have been—or are—engaged with any newly named entity, consider taking the following steps without delay:
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Stop using the provider until the compliance position is verified.
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Review your payslips and contracts to check whether all payments were taxed properly under PAYE.
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Seek independent tax or legal advice to understand what exposure you might face — especially if alternative payments or “loans” were part of your income.
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Report any concerns to HMRC, if you suspect involvement in a potentially non-compliant scheme.
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Switch to a reputable, compliant umbrella company, ideally one that is transparent and audited. You can find a vetted selection in our guide to the Top 10 Umbrella Companies.
For recruitment agencies and end-clients, due diligence is vital: always cross-check umbrella providers against the HMRC avoidance list before referrals or contracting.
Wider Context: Ongoing HMRC Crack-Down
The November update continues a steady pattern of monthly revisions and additions to the avoidance list — a reflection of HMRC’s sustained efforts to clamp down on disguised remuneration and non-compliant umbrella schemes.
Since the powers under the Finance Act 2022 came into force, HMRC has been aggressively naming promoters and enablers — even without conviction — to warn contractors and agencies of the risks associated with these schemes.
Final Thoughts
The November 2025 update to the HMRC avoidance list is yet another reminder: using a non-compliant umbrella company can carry significant risk. Whether you’re a contractor, recruiter or end-client, it’s essential to stay informed, act with caution, and rely only on transparent, compliant payroll providers.
If you want to review providers trusted for compliance, check out our Top 10 Umbrella Companies.
For the full, official list of named schemes, promoters, enablers and suppliers, see HMRC’s “Current list of named tax avoidance schemes, promoters, enablers and suppliers” page.
